- Definition
Costs that are essential to acquiring the lease and would not otherwise have been incurred without the lease agreement, including evaluating the lessee's credit condition, guarantees, and collateral and costs incurred negotiating, processing, and closing the lease agreement.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 20
-Section 25
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=6748888&loc=d3e40246-112709
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 20
-Section 25
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=6748888&loc=d3e40588-112709
+ Details
Name: |
us-gaap_OperatingLeasesIncomeStatementInitialDirectCosts |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |