{"iri":"http://fasb.org/us-gaap/2026#LeveragedLeasesNetInvestmentInLeveragedLeasesDisclosureDeferredIncome","label":"Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Deferred Income","definition":"The estimated portion of pretax income and investment tax credit remaining to be allocated to income over the lease term.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LeveragedLeasesNetInvestmentInLeveragedLeasesDisclosureDeferredIncome"}