Accounting Standards Codification: 842 - Leases | ASC | GAAP Plus

# Reference Report Element
1 842 10 65 1 (f) Lease, Practical Expedients, Package [true false]
2 842 10 65 1 (g) Lease, Practical Expedient, Use of Hindsight [true false]
3 842 10 65 1 (gg) Lease, Practical Expedient, Land Easement [true false]
4 842 10 65 1 (j) Lease, Practical Expedient, Use of Hindsight [true false]
5 842 10 65 1 (j) Lease, Practical Expedients, Package [true false]
6 842 10 65 1 (j) Lease, Practical Expedient, Land Easement [true false]
7 842 10 65 1 Accounting Standards Update 2016-02 [Member]
8 842 10 65 1 Accounting Standards Update 2018-11 [Member]
9 842 10 65 1 Accounting Standards Update 2018-01 [Member]
10 842 10 65 3 Accounting Standards Update 2018-20 [Member]
11 842 20 45 1 (a) Finance Lease, Right-of-Use Asset
12 842 20 45 1 (a) Operating Lease, Right-of-Use Asset
13 842 20 45 1 (b) Operating Lease, Liability
14 842 20 45 1 (b) Operating Lease, Liability, Noncurrent
15 842 20 50 1 (b) Lessee, Leases [Policy Text Block]
16 842 20 45 1 (b) Operating Lease, Liability, Current
17 842 20 45 1 (b) Finance Lease, Liability, Noncurrent
18 842 20 45 1 (b) Finance Lease, Liability
19 842 20 45 1 (b) Finance Lease, Liability, Current
20 842 20 40 1 Gain (Loss) on Termination of Lease
21 842 20 25 2 Short-term Leases [Policy Text Block]
22 842 20 45 2 Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]
23 842 20 45 2 Operating Lease, Liability, Statement of Financial Position [Extensible List]
24 842 20 45 2 Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]
25 842 20 45 2 Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]
26 842 20 45 2 Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]
27 842 20 45 2 Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]
28 842 20 45 2 Finance Lease, Liability, Statement of Financial Position [Extensible List]
29 842 20 45 2 Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]
30 842 20 Lessee, Finance Leases [Text Block]
31 842 20 50 3 (a)(1) Lessee, Finance Lease, Description
32 842 20 50 3 (a)(1) Lessee, Operating Lease, Description
33 842 20 Lessee, Operating Leases [Text Block]
34 842 20 50 3 (a)(2) Lessee, Finance Lease, Variable Lease Payment, Terms and Conditions
35 842 20 50 3 (a)(2) Lessee, Operating Lease, Variable Lease Payment, Terms and Conditions
36 842 20 50 3 (a)(3) Lessee, Finance Sublease, Option to Extend
37 842 20 50 3 (a)(3) Lessee, Operating Lease, Option to Extend
38 842 20 50 3 (a)(3) Lessee, Finance Lease, Existence of Option to Extend [true false]
39 842 20 50 3 (a)(3) Lessee, Finance Lease, Option to Terminate
40 842 20 50 3 (a)(3) Lessee, Finance Lease, Option to Extend
41 842 20 50 3 (a)(3) Lessee, Finance Lease, Term of Contract
42 842 20 50 3 (a)(3) Lessee, Finance Lease, Existence of Option to Terminate [true false]
43 842 20 50 3 (a)(3) Lessee, Operating Lease, Existence of Option to Terminate [true false]
44 842 20 50 3 (a)(3) Lessee, Operating Lease, Existence of Option to Extend [true false]
45 842 20 50 3 (a)(3) Lessee, Operating Lease, Option to Terminate
46 842 20 50 3 (a)(3) Lessee, Finance Sublease, Option to Terminate
47 842 20 50 3 (a)(3) Lessee, Finance Sublease, Existence of Option to Extend [true false]
48 842 20 50 3 (a)(3) Lessee, Operating Lease, Term of Contract
49 842 20 50 3 (a)(3) Lessee, Finance Lease, Renewal Term
50 842 20 50 3 (a)(3) Lessee, Operating Lease, Renewal Term
51 842 20 50 3 (a)(3) Lessee, Operating Sublease, Existence of Option to Terminate [true false]
52 842 20 50 3 (a)(3) Lessee, Operating Sublease, Option to Terminate
53 842 20 50 3 (a)(3) Lessee, Operating Sublease, Existence of Option to Extend [true false]
54 842 20 50 3 (a)(3) Lessee, Operating Sublease, Option to Extend
55 842 20 50 3 (a)(3) Lessee, Finance Sublease, Existence of Option to Terminate [true false]
56 842 20 50 3 (a)(4) Lessee, Operating Lease, Existence of Residual Value Guarantee [true false]
57 842 20 50 3 (a)(4) Lessee, Operating Sublease, Existence of Residual Value Guarantee [true false]
58 842 20 50 3 (a)(4) Lessee, Operating Sublease, Residual Value Guarantee, Description
59 842 20 50 3 (a)(4) Lessee, Operating Lease, Residual Value Guarantee, Description
60 842 20 50 3 (a)(4) Lessee, Finance Sublease, Existence of Residual Value Guarantee [true false]
61 842 20 50 3 (a)(4) Lessee, Finance Lease, Existence of Residual Value Guarantee [true false]
62 842 20 50 3 (a)(4) Lessee, Finance Sublease, Residual Value Guarantee, Description
63 842 20 50 3 (a)(4) Lessee, Finance Lease, Residual Value Guarantee, Description
64 842 20 50 3 (a)(5) Lessee, Operating Lease, Restriction or Covenant
65 842 20 50 3 (a)(5) Lessee, Finance Lease, Restriction or Covenant
66 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Variable Lease Payment, Terms and Conditions
67 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Description
68 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Option to Terminate
69 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Discount Rate
70 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Existence of Option to Terminate [true false]
71 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Existence of Option to Extend [true false]
72 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Assumption and Judgment, Whether Contract is or Contains Lease
73 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Option to Extend
74 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Restriction or Covenant
75 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Assumption and Judgment, Lease Discount Rate, Description
76 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Existence of Residual Value Guarantee [true false]
77 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Residual Value Guarantee, Description
78 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Description
79 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Existence of Option to Terminate [true false]
80 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Assumption and Judgment, Allocation of Lease and Nonlease Component
81 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Term of Contract
82 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Assumption and Judgment, Allocation of Lease and Nonlease Component
83 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Assumption and Judgment, Whether Contract is or Contains Lease
84 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Existence of Option to Extend [true false]
85 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract
86 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Existence of Residual Value Guarantee [true false]
87 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Assumption and Judgment, Lease Discount Rate, Description
88 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Residual Value Guarantee, Description
89 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Renewal Term
90 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Option to Extend
91 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Variable Lease Payment, Terms and Conditions
92 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Option to Terminate
93 842 20 50 3 (b) Lessee, Finance Lease, Lease Not yet Commenced, Renewal Term
94 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Restriction or Covenant
95 842 20 50 3 (b) Lessee, Operating Lease, Lease Not yet Commenced, Discount Rate
96 842 20 50 3 (c)(1) Lessee, Operating Lease, Assumptions and Judgments, Whether Contract is or Contains Lease
97 842 20 50 3 (c)(1) Lessee, Finance Lease, Assumptions and Judgments, Whether Contract is or Contains Lease
98 842 20 50 3 (c)(2) Lessee, Finance Lease, Assumptions and Judgments, Allocation of Lease and Nonlease Component
99 842 20 50 3 (c)(2) Lessee, Operating Lease, Assumptions and Judgments, Allocation of Lease and Nonlease Component
100 842 20 50 3 (c)(3) Lessee, Finance Lease, Discount Rate
101 842 20 50 3 Lessee, Lease, Description [Table]
102 842 20 50 3 (c)(3) Lessee, Finance Lease, Assumptions and Judgments, Lease Discount Rate, Description
103 842 20 50 3 (c)(3) Lessee, Operating Lease, Assumptions and Judgments, Discount Rate, Description
104 842 20 50 3 (c)(3) Lessee, Operating Lease, Discount Rate
105 842 20 50 4 (a) Finance Lease, Interest Expense
106 842 20 45 4 (a) Finance Lease, Interest Expense
107 842 20 50 4 (a) Finance Lease, Right-of-Use Asset, Amortization
108 842 20 45 4 (a) Finance Lease, Right-of-Use Asset, Amortization
109 842 20 50 4 (b) Operating Lease, Cost
110 842 20 45 4 (b) Operating Lease, Expense
111 842 20 50 4 (c) Short-term Lease, Cost
112 842 20 50 4 (d) Variable Lease, Cost
113 842 20 50 4 Lease, Cost
114 842 20 50 4 (e) Sublease Income
115 842 20 50 4 Lease, Cost [Table Text Block]
116 842 20 50 4 (f) Sale and Leaseback Transaction, Gain (Loss), Net
117 842 20 50 4 (g)(1) Operating Lease, Payments, Use
118 842 20 50 4 (g)(1) Finance Lease, Interest Payment on Liability
119 842 20 50 4 (g)(1) Operating Lease, Payments
120 842 20 50 4 (g)(1) Finance Lease, Principal Payments
121 842 20 50 4 (g)(2) Right-of-Use Asset Obtained in Exchange for Finance Lease Liability
122 842 20 50 4 (g)(2) Right-of-Use Asset Obtained in Exchange for Operating Lease Liability
123 842 20 50 4 (g)(3) Operating Lease, Weighted Average Remaining Lease Term
124 842 20 50 4 (g)(3) Finance Lease, Weighted Average Remaining Lease Term
125 842 20 50 4 (g)(4) Operating Lease, Weighted Average Discount Rate, Percent
126 842 20 50 4 (g)(4) Finance Lease, Weighted Average Discount Rate, Percent
127 842 20 45 5 (a) Finance Lease, Principal Payments
128 842 20 45 5 (b) Finance Lease, Interest Payment on Liability
129 842 20 25 5 (c) Finance Lease, Impairment Loss
130 842 20 45 5 (c) Operating Lease, Payments
131 842 20 45 5 (c) Operating Lease, Payments, Use
132 842 20 45 5 (d) Variable Lease, Payment
133 842 20 45 5 (d) Short-term Lease Payments
134 842 20 50 6 Finance Lease, Liability, Payments, Due in Rolling after Year Five
135 842 20 50 6 Finance Lease, Liability, Maturity [Table Text Block]
136 842 20 50 6 Finance Lease, Liability, Payments, Due in Next Rolling Twelve Months
137 842 20 50 6 Finance Lease, Liability, Payments, Due in Rolling Year Two
138 842 20 50 6 Finance Lease, Liability, Payments, Due in Rolling Year Four
139 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due in Rolling Year Five
140 842 20 50 6 Finance Lease, Liability, Payments, Remainder of Fiscal Year
141 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due in Rolling Year Three
142 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due in Rolling Year Two
143 842 20 50 6 Finance Lease, Liability, Payments, Due in Rolling Year Three
144 842 20 50 6 Finance Lease, Liability, Payments, Due in Rolling Year Five
145 842 20 50 6 Finance Lease, Liability, Payments, Due Year Two
146 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due Year Two
147 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due Year Three
148 842 20 50 6 Lessee, Operating Lease, Liability, Undiscounted Excess Amount
149 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due
150 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due Year Five
151 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due Year Four
152 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due Next Twelve Months
153 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due after Year Five
154 842 20 50 6 Finance Lease, Liability
155 842 20 50 6 Finance Lease, Liability, Payments, Due Next Twelve Months
156 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Remainder of Fiscal Year
157 842 20 50 6 Finance Lease, Liability, Payments, Due after Year Five
158 842 20 50 6 Finance Lease, Liability, Payments, Due Year Four
159 842 20 50 6 Finance Lease, Liability, Payments, Due Year Three
160 842 20 50 6 Finance Lease, Liability, Payments, Due Year Five
161 842 20 50 6 Finance Lease, Liability, Undiscounted Excess Amount
162 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due in Rolling Year Four
163 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due after Rolling Year Five
164 842 20 50 6 Lessee, Operating Lease, Liability, Maturity [Table Text Block]
165 842 20 50 6 Lessee, Operating Lease, Liability, Payments, Due Next Rolling Twelve Months
166 842 20 50 6 Finance Lease, Liability, Payment, Due
167 842 20 25 6 (c) Operating Lease, Impairment Loss
168 842 20 50 7 Related Party Transaction, Description of Transaction
169 842 20 50 8 Short-term Lease Commitment, Amount
170 842 20 50 8 Short-term Lease, Commitment [true false]
171 842 20 50 9 Separation of Lease and Nonlease Components [Policy Text Block]
172 842 20 55 53 Finance Lease, Interest Expense
173 842 20 55 53 Variable Lease, Cost
174 842 20 55 53 Short-term Lease, Cost
175 842 20 55 53 Sale and Leaseback Transaction, Gain (Loss), Net
176 842 20 55 53 Sublease Income
177 842 20 55 53 Right-of-Use Asset Obtained in Exchange for Finance Lease Liability
178 842 20 55 53 Finance Lease, Right-of-Use Asset, Amortization
179 842 20 55 53 Right-of-Use Asset Obtained in Exchange for Operating Lease Liability
180 842 20 55 53 Operating Lease, Weighted Average Discount Rate, Percent
181 842 20 55 53 Operating Lease, Weighted Average Remaining Lease Term
182 842 20 55 53 Operating Lease, Cost
183 842 20 55 53 Lease, Cost
184 842 20 55 53 Finance Lease, Weighted Average Remaining Lease Term
185 842 20 55 53 Finance Lease, Weighted Average Discount Rate, Percent
186 842 30 50 3A (a) Lease, Practical Expedient, Lessor Single Lease Component [true false]
187 842 30 50 3A (a) Lessor, Leases [Policy Text Block]
188 842 30 50 3A (b) Lessor, Leases [Policy Text Block]
189 842 30 50 3A (c) Lessor, Combined Component, Topic [Fixed List]
190 842 30 50 14 Lessor, Leases [Policy Text Block]
191 842 30 50 1 (b) Lessor, Leases [Policy Text Block]
192 842 30 25 1 (c) Sales-type Lease, Initial Direct Cost Expense, Commencement
193 842 30 45 1 Net Investment in Lease, Current
194 842 30 45 1 Net Investment in Lease
195 842 30 45 1 Net Investment in Lease, Noncurrent
196 842 30 25 2 (a) Sales-type Lease, Interest Income
197 842 30 25 2 (c) Sales-type Lease, Net Investment in Lease, Credit Loss Expense (Reversal)
198 842 30 45 2 Net Investment in Lease, Noncurrent
199 842 30 45 2 Net Investment in Lease, Current
200 842 30 45 3 Operating Lease, Lease Income
201 842 30 35 3 Direct Financing Lease, Net Investment in Lease, Credit Loss Expense (Reversal)
202 842 30 45 3 Sales-type Lease, Income, Comprehensive Income [Extensible List]
203 842 30 45 3 Sales-type Lease, Lease Income
204 842 30 35 3 Sales-type Lease, Net Investment in Lease, Credit Loss Expense (Reversal)
205 842 30 45 3 Operating Lease, Income, Comprehensive Income [Extensible List]
206 842 30 45 3 Direct Financing Lease, Income, Comprehensive Income [Extensible List]
207 842 30 45 3 Direct Financing Lease, Lease Income
208 842 30 50 3 (a)(1) Lessor, Sales-type Lease, Description
209 842 30 50 3 (a)(1) Lessor, Direct Financing Lease, Description
210 842 30 50 3 (a)(1) Lessor, Operating Lease, Description
211 842 30 50 3 (a)(1) Lessor, Direct Financing Lease, Lease Not yet Commenced, Description
212 842 30 50 3 (a)(1) Lessor, Sales-type Lease, Lease Not yet Commenced, Description
213 842 30 50 3 (a)(1) Lessor, Operating Lease, Lease Not yet Commenced, Description
214 842 30 50 3 (a)(2) Lessor, Operating Lease, Lease Not yet Commenced, Variable Lease Payment, Terms and Conditions
215 842 30 50 3 (a)(2) Lessor, Direct Financing Lease, Variable Lease Payment, Terms and Conditions
216 842 30 50 3 (a)(2) Lessor, Operating Lease, Variable Lease Payment, Terms and Conditions
217 842 30 50 3 (a)(2) Lessor, Sales-type Lease, Variable Lease Payment, Terms and Conditions
218 842 30 50 3 (a)(2) Lessor, Direct Financing Lease, Lease Not yet Commenced, Variable Lease Payment, Terms and Conditions
219 842 30 50 3 (a)(3) Lessor, Operating Lease, Existence of Option to Terminate [true false]
220 842 30 50 3 (a)(3) Lessor, Operating Lease, Lease Not yet Commenced, Renewal Term
221 842 30 50 3 (a)(3) Lessor, Operating Lease, Lease Not yet Commenced, Existence of Option to Terminate [true false]
222 842 30 50 3 (a)(3) Lessor, Operating Lease, Option to Terminate
223 842 30 50 3 (a)(3) Lessor, Direct Financing Lease, Existence of Option to Extend [true false]
224 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Lease Not yet Commenced, Option to Extend
225 842 30 50 3 (a)(3) Lessor, Direct Financing Lease, Lease Not yet Commenced, Existence of Option to Extend [true false]
226 842 30 50 3 (a)(3) Lessor, Operating Lease, Renewal Term
227 842 30 50 3 (a)(3) Lessor, Direct Financing Lease, Lease Not yet Commenced, Option to Terminate
228 842 30 50 3 (a)(3) Lessor, Operating Lease, Lease Not yet Commenced, Existence of Option to Extend [true false]
229 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Lease Not yet Commenced, Variable Lease Payment, Terms and Conditions
230 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Lease Not yet Commenced, Existence of Option to Extend [true false]
231 842 30 50 3 (a)(3) Lessor, Direct Financing Lease, Lease Not yet Commenced, Existence of Option to Terminate [true false]
232 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Lease Not yet Commenced, Existence of Option to Terminate [true false]
233 842 30 50 3 (a)(3) Lessor, Direct Financing Lease, Lease Not yet Commenced, Option to Extend
234 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Lease Not yet Commenced, Renewal Term
235 842 30 50 3 (a)(3) Lessor, Operating Lease, Term of Contract
236 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Lease Not yet Commenced, Option to Terminate
237 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Term of Contract
238 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Existence of Option to Extend [true false]
239 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Existence of Option to Terminate [true false]
240 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Option to Extend
241 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Option to Terminate
242 842 30 50 3 (a)(3) Lessor, Direct Financing Lease, Option to Extend
243 842 30 50 3 (a)(3) Lessor, Operating Lease, Option to Extend
244 842 30 50 3 (a)(3) Lessor, Operating Lease, Existence of Option to Extend [true false]
245 842 30 50 3 (a)(3) Lessor, Direct Financing Lease, Lease Not yet Commenced, Term of Contract
246 842 30 50 3 (a)(3) Lessor, Direct Financing Lease, Existence of Option to Terminate [true false]
247 842 30 50 3 (a)(3) Lessor, Operating Lease, Lease Not yet Commenced, Option to Extend
248 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Renewal Term
249 842 30 50 3 (a)(3) Lessor, Sales-type Lease, Lease Not yet Commenced, Term of Contract
250 842 30 50 3 (a)(3) Lessor, Operating Lease, Lease Not yet Commenced, Term of Contract
251 842 30 50 3 (a)(3) Lessor, Operating Lease, Lease Not yet Commenced, Option to Terminate
252 842 30 50 3 (a)(3) Lessor, Direct Financing Lease, Term of Contract
253 842 30 50 3 (a)(3) Lessor, Direct Financing Lease, Renewal Term
254 842 30 50 3 (a)(3) Lessor, Direct Financing Lease, Lease Not yet Commenced, Renewal Term
255 842 30 50 3 (a)(3) Lessor, Direct Financing Lease, Option to Terminate
256 842 30 50 3 (a)(4) Lessor, Sales-type Lease, Lessee Option to Purchase Underlying Asset
257 842 30 50 3 (a)(4) Lessor, Direct Financing Lease, Lessee Option to Purchase Underlying Asset
258 842 30 50 3 (a)(4) Lessor, Direct Financing Lease, Existence of Lessee Option to Purchase Underlying Asset [true false]
259 842 30 50 3 (a)(4) Lessor, Operating Lease, Existence of Lessee Option to Purchase Underlying Asset [true false]
260 842 30 50 3 (a)(4) Lessor, Sales-type Lease, Existence of Lessee Option to Purchase Underlying Asset [true false]
261 842 30 50 3 (a)(4) Lessor, Sales-type Lease, Lease Not yet Commenced, Existence of Lessee Option to Purchase Underlying Asset [true false]
262 842 30 50 3 (a)(4) Lessor, Sales-type Lease, Lease Not yet Commenced, Lessee Option to Purchase Underlying Asset
263 842 30 50 3 (a)(4) Lessor, Operating Lease, Lease Not yet Commenced, Lessee Option to Purchase Underlying Asset
264 842 30 50 3 (a)(4) Lessor, Operating Lease, Lease Not yet Commenced, Existence of Lessee Option to Purchase Underlying Asset [true false]
265 842 30 50 3 (a)(4) Lessor, Direct Financing Lease, Lease Not yet Commenced, Existence of Lessee Option to Purchase Underlying Asset [true false]
266 842 30 50 3 (a)(4) Lessor, Direct Financing Lease, Lease Not yet Commenced, Lessee Option to Purchase Underlying Asset
267 842 30 50 3 (a)(4) Lessor, Operating Lease, Lessee Option to Purchase Underlying Asset
268 842 30 50 3 (b)(1) Lessor, Sales-type Lease, Assumptions and Judgments, Whether Contract is or Contains Lease
269 842 30 50 3 (b)(1) Lessor, Direct Financing Lease, Assumptions and Judgments, Whether Contract is or Contains Lease
270 842 30 50 3 (b)(1) Lessor, Operating Lease, Assumptions and Judgments, Whether Contract is or Contains Lease
271 842 30 50 3 (b)(1) Lessor, Direct Financing Lease, Lease Not yet Commenced, Assumption and Judgment, Whether Contract is or Contains Lease
272 842 30 50 3 (b)(1) Lessor, Operating Lease, Lease Not yet Commenced, Assumption and Judgment, Whether Contract is or Contains Lease
273 842 30 50 3 (b)(1) Lessor, Sales-type Lease, Lease Not yet Commenced, Assumption and Judgment, Whether Contract is or Contains Lease
274 842 30 50 3 (b)(2) Lessor, Operating Lease, Lease Not yet Commenced, Assumption and Judgment, Allocation of Lease and Nonlease Component
275 842 30 50 3 (b)(2) Lessor, Sales-type Lease, Assumptions and Judgments, Allocation of Lease and Nonlease Component
276 842 30 50 3 (b)(2) Lessor, Operating Lease, Assumptions and Judgments, Allocation of Lease and Nonlease Component
277 842 30 Lessor, Direct Financing Leases [Text Block]
278 842 30 Lessor, Sales-type Leases [Text Block]
279 842 30 Lessor, Operating Leases [Text Block]
280 842 30 50 3 Lessor, Lease, Description [Table]
281 842 30 50 3 (b)(2) Lessor, Direct Financing Lease, Lease Not yet Commenced, Assumption and Judgment, Allocation of Lease and Nonlease Component
282 842 30 50 3 (b)(2) Lessor, Direct Financing Lease, Assumptions and Judgments, Allocation of Lease and Nonlease Component
283 842 30 50 3 (b)(2) Lessor, Sales-type Lease, Lease Not yet Commenced, Assumption and Judgment, Allocation of Lease and Nonlease Component
284 842 30 50 3 (b)(3) Lessor, Direct Financing Lease, Lease Not yet Commenced, Assumption and Judgment, Value of Underlying Asset, Description
285 842 30 50 3 (b)(3) Sales-type Lease, Residual Value of Leased Asset
286 842 30 50 3 (b)(3) Operating Lease, Residual Value of Leased Asset
287 842 30 50 3 (b)(3) Direct Financing Lease, Residual Value of Leased Asset
288 842 30 50 3 (b)(3) Lessor, Sales-type Lease, Assumptions and Judgments, Value of Underlying Asset, Description
289 842 30 50 3 (b)(3) Lessor, Sales-type Lease, Lease Not yet Commenced, Assumption and Judgment, Value of Underlying Asset, Amount
290 842 30 50 3 (b)(3) Lessor, Sales-type Lease, Lease Not yet Commenced, Assumption and Judgment, Value of Underlying Asset, Description
291 842 30 50 3 (b)(3) Lessor, Operating Lease, Lease Not yet Commenced, Assumption and Judgment, Value of Underlying Asset, Amount
292 842 30 50 3 (b)(3) Lessor, Direct Financing Lease, Lease Not yet Commenced, Assumption and Judgment, Value of Underlying Asset, Amount
293 842 30 50 3 (b)(3) Lessor, Sales-type Lease, Assumptions and Judgments, Value of Underlying Asset, Amount
294 842 30 50 3 (b)(3) Lessor, Direct Financing Lease, Assumptions and Judgments, Value of Underlying Asset, Description
295 842 30 50 3 (b)(3) Lessor, Operating Lease, Assumptions and Judgments, Value of Underlying Asset, Amount
296 842 30 50 3 (b)(3) Lessor, Direct Financing Lease, Assumptions and Judgments, Value of Underlying Asset, Amount
297 842 30 50 3 (b)(3) Lessor, Operating Lease, Assumptions and Judgments, Value of Underlying Asset, Description
298 842 30 50 3 (b)(3) Lessor, Operating Lease, Lease Not yet Commenced, Assumption and Judgment, Value of Underlying Asset, Description
299 842 30 25 3 Lease Deposit Liability
300 842 30 50 4 Related Party Transaction, Description of Transaction
301 842 30 50 5 (a)(1) Sales-type Lease, Selling Profit (Loss)
302 842 30 50 5 (a)(1) Cost of Goods Sold, Sales-type Lease
303 842 30 50 5 (a)(1) Cost of Goods Sold, Direct Financing Lease
304 842 30 50 5 (a)(1) Direct Financing Lease, Selling Loss
305 842 30 50 5 (a)(1) Sales-type Lease, Revenue
306 842 30 50 5 (a)(1) Sales-type and Direct Financing Leases, Profit (Loss)
307 842 30 50 5 (a)(1) Direct Financing Lease, Revenue
308 842 30 50 5 (a)(2) Sales-type Lease, Interest Income, Lease Receivable
309 842 30 50 5 (a)(2) Direct Financing Lease, Interest Income
310 842 30 50 5 (a)(2) Sales-type Lease, Interest Income, Unguaranteed Residual Asset
311 842 30 50 5 (a)(2) Sales-type and Direct Financing Leases, Interest Income
312 842 30 50 5 (a)(2) Sales-type Lease, Interest Income
313 842 30 50 5 (b) Operating Lease, Lease Income, Lease Payments
314 842 30 50 5 (c) Variable Lease, Income
315 842 30 50 5 (c) Direct Financing Lease, Variable Lease Income
316 842 30 50 5 (c) Operating Lease, Variable Lease Income
317 842 30 50 5 (c) Sales-type Lease, Variable Lease Income
318 842 30 45 5 Proceeds from Lease Payments
319 842 30 50 5 Direct Financing Lease, Lease Income [Table Text Block]
320 842 30 50 5 Direct Financing Lease, Lease Income
321 842 30 50 5 Lease Income
322 842 30 50 5 Operating Lease, Lease Income
323 842 30 50 5 Operating Lease, Lease Income [Table Text Block]
324 842 30 50 5 Sales-type Lease, Lease Income
325 842 30 50 5 Sales-type Lease, Lease Income [Table Text Block]
326 842 30 50 6 Sales-type Lease, Net Investment in Lease
327 842 30 50 6 Direct Financing Lease, Unguaranteed Residual Asset
328 842 30 50 6 Direct Financing Lease, Deferred Selling Profit
329 842 30 50 6 Direct Financing Lease, Net Investment in Lease
330 842 30 50 6 Direct Financing Lease, Lease Receivable
331 842 30 50 6 Sales-type Lease, Unguaranteed Residual Asset
332 842 30 50 6 Sales-type Lease, Lease Receivable
333 842 30 50 6 Sales-type and Direct Financing Leases, Lease Receivable
334 842 30 50 7 (a) Direct Financing Lease, Risk Strategy, Residual Asset
335 842 30 50 7 (a) Operating Lease, Risk Strategy, Residual Asset
336 842 30 50 7 (a) Sales-type Lease, Risk Strategy, Residual Asset
337 842 30 50 7 (a) Risk Strategy, Residual Asset
338 842 30 50 7 (b) Residual Value of Leased Asset
339 842 30 45 7 Proceeds from Lease Payments
340 842 30 50 9 Direct Financing Lease, Deferred Selling Profit, Explanation of Change
341 842 30 50 9 Direct Financing Lease, Unguaranteed Residual Asset, Explanation of Change
342 842 30 25 9 (c) Direct Financing Lease, Net Investment in Lease, Credit Loss Expense (Reversal)
343 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Lease Payments to be Received, Rolling Year Five
344 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Lease Payments to be Received, Rolling Year Two
345 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Undiscounted Excess Amount
346 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Next Rolling Twelve Months
347 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Next Twelve Months
348 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Two Years
349 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Maturity [Table Text Block]
350 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Three Years
351 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Lease Payments to be Received, after Rolling Year Five
352 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received
353 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Five Years
354 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Thereafter
355 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Rolling Year Four
356 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Lease Payments to be Received, Rolling Year Three
357 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable
358 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Remainder of Fiscal Year
359 842 30 50 10 Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Four Years
360 842 30 25 11 (c) Operating Lease, Initial Direct Cost Expense, over Term
361 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Rolling Year Four
362 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Three Years
363 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Rolling Year Three
364 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Maturity [Table Text Block]
365 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Next Rolling Twelve Months
366 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Rolling Year Two
367 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Remainder of Fiscal Year
368 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Two Years
369 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Next Twelve Months
370 842 30 50 12 Lessor, Operating Lease, Payments to be Received, after Rolling Year Five
371 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Four Years
372 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Thereafter
373 842 30 50 12 Lessor, Operating Lease, Payments to be Received
374 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Five Years
375 842 30 50 12 Lessor, Operating Lease, Payments to be Received, Rolling Year Five
376 842 30 50 13 Equipment Leased to Other Party [Member]
377 842 30 50 13 Assets Leased to Others [Member]
378 842 30 50 14 Lessor, Lease Policy Election, Sales Tax and Other Similar Tax [true false]
379 842 30 55 16 Lessor, Operating Lease, Indemnification Payment Received
380 842 40 50 1 Sale Leaseback Transaction, Date
381 842 40 50 1 Sale Leaseback Transaction, Description of Asset(s)
382 842 40 Sale Leaseback Transactions [Text Block]
383 842 40 50 1 Related Party Transaction, Description of Transaction
384 842 40 50 2 Sale Leaseback Transaction, Accumulated Depreciation
385 842 40 50 2 Sale Leaseback Transaction [Table]
386 842 40 50 2 (a) Sale Leaseback Transaction, Lease Terms
387 842 40 50 2 Sale Leaseback Transactions [Table Text Block]
388 842 40 50 2 Sale Leaseback Transaction, Date
389 842 40 50 2 Sale Leaseback Transaction, Description of Asset(s)
390 842 40 50 2 Sale Leaseback Transaction, Historical Cost
391 842 40 50 2 Sale Leaseback Transaction, Net Book Value
392 842 40 50 2 Sale Leaseback Transaction, Description [Axis]
393 842 40 50 2 (b) Sale and Leaseback Transaction, Gain (Loss), Net
394 842 50 50 1 Schedule of Components of Leveraged Lease Investments [Table Text Block]
395 842 50 45 1 Leveraged Leases, Income Statement, Income Tax Expense on Leveraged Leases
396 842 50 50 1 Leveraged Leases, Balance Sheet, Investment in Leveraged Leases
397 842 50 45 1 Leveraged Leases, Income Statement, Income from Leveraged Leases
398 842 50 45 1 Leveraged Leases, Income (Loss)
399 842 50 45 1 Leveraged Leases, Income Statement, Investment Tax Credit Recognized on Leveraged Leases
400 842 50 45 1 Leveraged Leases, Balance Sheet, Deferred Taxes Arising from Leveraged Leases
401 842 50 50 1 Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Nonrecourse Debt Service
402 842 50 50 1 Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Deferred Taxes Arising from Leveraged Leases
403 842 50 45 1 Leveraged Leases, Balance Sheet, Investment in Leveraged Leases, Net
404 842 50 50 1 Leveraged Leases, Balance Sheet, Investment in Leveraged Leases, Net
405 842 50 50 1 Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Residual Value of Leased Assets
406 842 50 50 1 Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment in Leveraged Leases, Net
407 842 50 50 1 Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Rental Receivables, Net
408 842 50 50 1 Leveraged Leases, Balance Sheet, Deferred Taxes Arising from Leveraged Leases
409 842 50 50 1 Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Deferred Income
410 842 50 50 1 Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Rental Receivables, Gross
411 842 50 50 1 Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment Tax Credit Receivable
412 842 50 50 3 Leveraged Leases, Effect of Change in Tax Rate