US GAAP Disclosure List

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Lessor, Leases


ItemTypePeriodBalanceDescription
Lease, Practical Expedients, Package durationIndicates (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 durationIndicates (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 durationIndicates (true false) whether practical expedient is elected for not assessing existing and expired land easements under Topic 842.
Lessor, Combined Component, Topic instantIndicates Accounting Standards Codification Topic applied to combined component. Acceptable values are "Topic 842" and "Topic 606".
Lease, Practical Expedient, Lessor Single Lease Component instantIndicates (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 durationIndicates (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.

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