{"iri":"http://fasb.org/us-gaap/2026#LeveragedLeasesBalanceSheetInvestmentInLeveragedLeases","label":"Leveraged Leases, Balance Sheet, Investment in Leveraged Leases","definition":"The net investment in arrangements meeting the criteria to be classified as leveraged excluding deferred taxes.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LeveragedLeasesBalanceSheetInvestmentInLeveragedLeases"}