- DefinitionThe lessor's asset under sales type and direct financing leases. The net investment in direct financing and sales-type leases as of the balance sheet date consisting of: (a) minimum lease payments due on direct financing leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs on direct financing leases; less: (i) estimated executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 840
 -SubTopic 30
 -Section 50
 -Paragraph 4
 -Subparagraph (a)
 -URI http://asc.fasb.org/extlink&oid=25496975&loc=d3e45377-112738
| Name: | us-gaap_CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeases | 
| Namespace Prefix: | us-gaap_ | 
| Data Type: | xbrli:monetaryItemType | 
| Balance Type: | debit | 
| Period Type: | instant |