{"iri":"http://fasb.org/us-gaap/2026#LeveragedLeasesNetInvestmentInLeveragedLeasesDisclosureInvestmentTaxCreditReceivable","label":"Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment Tax Credit Receivable","definition":"This element represents the receivable for the amount of the investment tax credit to be realized on the leveraged lease transaction.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LeveragedLeasesNetInvestmentInLeveragedLeasesDisclosureInvestmentTaxCreditReceivable"}