US GAAP Disclosure List

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Leases, Codification Topic 842 TIG Template 03


ItemTypePeriodBalanceDescription
Leases text
Lessor Disclosure text
Direct Financing Lease, Lease Income text
Direct Financing Lease, Selling Loss$durationdebitAmount of loss recognized at commencement from direct financing lease.
Direct Financing Lease, Variable Lease Income$durationcreditAmount of direct financing lease income from variable lease payments paid and payable to lessor, excluding amount included in measurement of lease receivable.
Direct Financing Lease, Interest Income$durationcreditAmount of interest income from net investment in direct financing lease.
Direct Financing Lease, Lease Income, Total$durationcreditAmount of lease income from variable lease payments, interest income on direct financing lease and after offset of loss recognized at commencement.
Direct Financing Lease, Income, Comprehensive Income durationIndicates line item in statement of comprehensive income that includes direct financing lease income.

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