{"iri":"http://fasb.org/us-gaap/2026#LeveragedLeasesNetInvestmentInLeveragedLeasesDisclosureDeferredTaxesArisingFromLeveragedLeases","label":"Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Deferred Taxes Arising from Leveraged Leases","definition":"Taxes arising from arrangements meeting the criteria for classification as leveraged leases due to timing differences between accounting and tax income recognition.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LeveragedLeasesNetInvestmentInLeveragedLeasesDisclosureDeferredTaxesArisingFromLeveragedLeases"}