{"iri":"http://fasb.org/us-gaap/2026#LeveragedLeasesEffectOfChangeInTaxRate","label":"Leveraged Leases, Effect of Change in Tax Rate","definition":"This item represents disclosure of the reasons for a significant variation from the customary relationship between income tax expense and pretax accounting income resulting from a change in tax rates affecting the accounting for leveraged leases when such variation is not otherwise apparent.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LeveragedLeasesEffectOfChangeInTaxRate"}