{"iri":"http://fasb.org/us-gaap/2026#LessorDirectFinancingLeaseLesseeOptionToPurchaseUnderlyingAsset","label":"Lessor, Direct Financing Lease, Lessee Option to Purchase Underlying Asset","definition":"Description of terms and conditions for lessee to purchase underlying asset related to direct financing lease.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LessorDirectFinancingLeaseLesseeOptionToPurchaseUnderlyingAsset"}