Details for Selection
Standard label: | Lease, Policy [Policy Text Block] |
Name: | us-gaap:LeasePolicyTextBlock |
Documentation: | Disclosure of accounting policy for leasing arrangements (both lessor and lessee). This disclosure may address (1) lease classification (that is, operating versus capital), (2) how the term of a lease is determined (for example, the circumstances in which a renewal option is considered part of the lease term), (3) how rental revenue or expense is recognized for a lease that contains rent escalations, (4) an entity's accounting treatment for deferred rent, including that which arises from lease incentives, rent abatements, rent holidays, or tenant allowances (5) an entity's accounting treatment for contingent rental payments and (6) an entity's policy for reviewing, at least annually, the residual values of sales-type and direct-finance leases. The disclosure also may indicate how the entity accounts for its capital leases, leveraged leases or sale-leaseback transactions. |
Commentary: | |
Data type: | Text Block (HTML) (nonnum:textBlockItemType) |
Period type: | For period (duration) |
Balance type: | |
Object class: | [Text Block] |