{"iri":"http://fasb.org/us-gaap/2026#LessorDirectFinancingLeaseLeaseNotYetCommencedAssumptionAndJudgmentWhetherContractIsOrContainsLease","label":"Lessor, Direct Financing Lease, Lease Not yet Commenced, Assumption and Judgment, Whether Contract is or Contains Lease","definition":"Description of assumptions and judgments used by lessor to determine whether contract contains direct financing lease that has not yet commenced.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LessorDirectFinancingLeaseLeaseNotYetCommencedAssumptionAndJudgmentWhetherContractIsOrContainsLease"}