{"iri":"http://fasb.org/us-gaap/2026#LeveragedLeasesIncomeStatementInvestmentTaxCreditRecognizedOnLeveragedLeases","label":"Leveraged Leases, Income Statement, Investment Tax Credit Recognized on Leveraged Leases","definition":"Amount of investment tax credit recognized as income.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LeveragedLeasesIncomeStatementInvestmentTaxCreditRecognizedOnLeveragedLeases"}