Item | Type | Period | Balance | Description | Leases | text | | | |
Lessee Disclosure | text | | | |
Lessor Disclosure | text | | | |
Lease, Practical Expedients, Package | | duration | | Indicates (true false) whether practical expedients are elected for not reassessing whether any expired or existing contract is or contains lease, lease classification for expired or existing lease, and initial direct cost for any existing lease. |
Lease, Practical Expedient, Use of Hindsight | | duration | | Indicates (true false) whether practical expedient is elected to use hindsight in determining lease term and in assessing impairment of right-of-use asset. |
Lease, Practical Expedient, Land Easement | | duration | | Indicates (true false) whether practical expedient is elected for not assessing existing and expired land easements under Topic 842. |
Lease, Practical Expedient, Lessor Single Lease Component | | instant | | Indicates (true false) whether practical expedient is elected to account for lease component and nonlease component as single lease component. |
Lessor, Lease Policy Election, Sales Tax and Other Similar Tax | | duration | | Indicates (true false) whether accounting policy was elected to exclude from measurement of lease revenue and associated tax expense tax assessed by governmental authority that was both imposed on and concurrent with specific lease transaction, and collected by lessor. |
Lessor Combined Component Topic Fixed List | | | | |
Leveraged Leases | text | | | |
Sale Leaseback Transactions | | duration | | The entire disclosure for sale leaseback transaction. Includes, but is not limited to, terms and conditions of transaction and gain (loss) from transaction. |
Disclosure Text Block | text | | | |
Table Text Block Supplement | text | | | |
Assets and Liabilities, Lessee | text | | | |
Income and Expenses, Lessee | text | | | |
Cash Flow, Operating Activities, Lessee | text | | | |
Cash Flow, Financing Activities, Lessee | text | | | |
Cash Flow, Investing Activities, Lessee | text | | | |
Lessee, Lease, Description | text | | | Disclosure of information about lessee's leases. |
Lease, Cost | | duration | | Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. |
Finance Lease, Liability, to be Paid, Maturity | | duration | | Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position. |
Finance Lease, Liability, to be Paid, Gross Difference | text | | | |
Lessee, Operating Lease, Liability, to be Paid, Maturity | | duration | | Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. |
Lessee, Operating Lease, Liability, to be Paid, Gross Difference | text | | | |
Short-Term Lease, Commitment | | duration | | Indicates (true false) whether short-term lease expense does not reasonably reflect lessee's short-term lease commitment. |
Short-Term Lease Commitment, Amount | $ | instant | debit | Amount of short-term lease commitment. |
Related Party Transaction, Description of Transaction | text | | | A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates. |
Incentive from Lessor | $ | instant | credit | Amount of incentive received by lessee from lessor. |
Related Party Transaction, Description of Transaction | text | | | A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates. |
Assets and Liabilities, Lessor | text | | | |
Income and Expenses, Lessor | text | | | |
Cash Flow, Activity, Lessor | text | | | |
Lessor, Lease, Description | text | | | Disclosure of information about lessor's leases. |
Operating Lease, Lease Income | | duration | | Tabular disclosure of components of income from operating lease. |
Sales-type Lease, Lease Income | | duration | | Tabular disclosure of components of income from sales-type lease. |
Direct Financing Lease, Lease Income | | duration | | Tabular disclosure of components of lease income from direct financing lease. |
Net Investment in Lease, before Allowance for Credit Loss | text | | | |
Net Investment in Lease, before Allowance for Credit Loss, Alternative | text | | | |
Sales-Type Lease, Net Investment in Lease, before Allowance for Credit Loss, Alternative | text | | | |
Direct Financing Lease, Net Investment in Lease, before Allowance for Credit Loss, Alternative | text | | | |
Sales-Type and Direct Financing Leases, Payment to be Received, Maturity | | duration | | Tabular disclosure of maturity of undiscounted cash flows to be received on annual basis for sales-type and direct financing leases receivable. Includes, but is not limited to, reconciliation to lease receivable recognized in statement of financial position. |
Sales-Type and Direct Financing Leases, Payment to be Received, Gross Difference | text | | | |
Lessor, Operating Lease, Payment to be Received, Maturity | | duration | | Tabular disclosure of maturity of undiscounted cash flows to be received by lessor on annual basis for operating lease. |
Direct Financing Lease, Deferred Selling Profit, Explanation of Change | text | | | Description of nature and cause of change in deferred selling profit from direct financing lease. |
Direct Financing Lease, Unguaranteed Residual Asset, Explanation of Change | text | | | Description of nature and cause of change in unguaranteed residual asset from direct financing lease. |
Risk Strategy, Residual Asset | text | | | Description of risk management strategy for residual asset. Includes, but is not limited to, buyback agreement and variable lease payments for use in excess of specified limits. |
Residual Value of Leased Asset | text | | | |
Lessor, Operating Lease, Indemnification Payment Received | $ | duration | debit | Amount received for indemnification payment for tax effect other than investment tax credit for operating lease. |
Property Subject to or Available for Operating Lease, Number of Units | | instant | | The number of units (items of property) under operating lease arrangements. |
Incentive to Lessee | $ | instant | debit | Amount of incentive granted by lessor to lessee. |
Net Investment in Lease, after Allowance for Credit Loss | text | | | |
Sales-Type Lease, Net Investment in Lease, after Allowance for Credit Loss | text | | | |
Direct Financing Lease, Net Investment in Lease, after Allowance for Credit Loss | text | | | |
Net Investment in Lease, after Allowance for Credit Loss, Current | text | | | |
Sales-Type Lease, Net Investment in Lease, after Allowance for Credit Loss, Current | text | | | |
Direct Financing Lease, Net Investment in Lease, after Allowance for Credit Loss, Current | text | | | |
Net Investment in Lease, after Allowance for Credit Loss, Noncurrent | text | | | |
Sales-Type Lease, Net Investment in Lease, after Allowance for Credit Loss, Noncurrent | text | | | |
Direct Financing Lease, Net Investment in Lease, after Allowance for Credit Loss, Noncurrent | text | | | |
Leveraged Leases, Effect of Change in Tax Rate | text | | | This item represents disclosure of the reasons for a significant variation from the customary relationship between income tax expense and pretax accounting income resulting from a change in tax rates affecting the accounting for leveraged leases when such variation is not otherwise apparent. |
Leveraged Leases, Balance Sheet, Investment in Leveraged Leases, Net | text | | | |
Leveraged Leases, Income (Loss) | text | | | |
Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment in Leveraged Leases, Net | text | | | |
Sale Leaseback Transactions | | duration | | Tabular disclosure of sale leaseback transactions. |
Lessee, Finance Leases | | duration | | The entire disclosure for finance leases of lessee. Includes, but is not limited to, description of lessee's finance lease and maturity analysis of finance lease liability. |
Lessee, Operating Leases | | duration | | The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. |
Lessor, Sales-type Leases | | duration | | The entire disclosure of lessor's sales-type leases. |
Lessor, Operating Leases | | duration | | The entire disclosure for lessor's operating leases. |
Lessor, Direct Financing Leases | | duration | | The entire disclosure of lessor's direct financing leases. |
Schedule of Components of Leveraged Lease Investments | | duration | | Tabular disclosure of the components of the investment in leveraged leases. |