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US GAAP Disclosure List 2026
↑ContentLeases, Codification Topic 842
| 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. | ||
| duration | ||||
| 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 | instant | Indicates Accounting Standards Codification Topic applied to combined component. Acceptable values are "Topic 842" and "Topic 606". | ||
| 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 | |||
| Lessee Disclosure | text | |||
| text | ||||
| 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 | instant | Indicates Accounting Standards Codification Topic applied to combined component. Acceptable values are "Topic 842" and "Topic 606". | ||
| Leveraged Leases | text | |||
| duration | ||||
| Disclosure Text Block | text | |||
| Table Text Block Supplement | text |