{"iri":"http://fasb.org/us-gaap/2026#SaleLeasebackTransactionImputedInterestRate","label":"Sale Leaseback Transaction, Imputed Interest Rate (Deprecated 2026)","definition":"The financing cost related to leases that have been recorded under the deposit method, as a financing or as a capital leases in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#SaleLeasebackTransactionImputedInterestRate"}