{"iri":"http://fasb.org/us-gaap/2026#LoansAndLeasesReceivableLeaseFinancingPolicy","label":"Loans and Leases Receivable, Lease Financing, Policy [Policy Text Block] (Deprecated 2026)","definition":"Disclosure of accounting policy for recording, valuing, and reporting amounts due from lessees pursuant to contractual arrangements, which are secured, at a minimum, by the asset being rented, and in measuring certain revenues, expenses and gains and losses arising from creating, acquiring, collecting, terminating, modifying and holding lease agreements.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LoansAndLeasesReceivableLeaseFinancingPolicy"}