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AcquireeAcquirerAcquisition by a Not-for-Profit EntityAcquisition DateBargain Purchase OptionBargain Renewal OptionBusinessBusiness CombinationCapital LeaseContingencyContractContract AssetContract LiabilityControlCustomerDefensive Intangible AssetDirect Financing LeaseFair ValueFinance LeaseFinancial AssetFinancial Statements Are Available to Be IssuedGain ContingencyGoodwillIdentifiableIndirectly Related to the Leased PropertyIntangible AssetsLeaseLease LiabilityLease PaymentsLease ReceivableLease TermLegal EntityLesseeLessorLoss ContingencyMarket ParticipantsMineral RightsNet Investment in the LeaseNoncancelable Lease TermNoncontrolling InterestNot-for-Profit EntityOperating LeaseOrderly TransactionPenaltyPerformance ObligationPrivate CompanyPublic Business EntityPurchased Financial Assets with Credit DeteriorationReinsuranceRelated PartiesRight-of-Use AssetSales-Type LeaseSecurityStandalone Selling PriceSubleaseTransaction PriceUnderlying AssetUnguaranteed Residual AssetVariable Interest Entity
AcquireeAcquirerAcquisition by a Not-for-Profit EntityAcquisition DateBargain Purchase OptionBargain Renewal OptionBusinessBusiness CombinationCapital LeaseContingencyContractContract AssetContract LiabilityControlCustomerDefensive Intangible AssetDirect Financing LeaseFair ValueFinance LeaseFinancial AssetFinancial Statements Are Available to Be IssuedGain ContingencyGoodwillIdentifiableIndirectly Related to the Leased PropertyIntangible AssetsLeaseLease LiabilityLease PaymentsLease ReceivableLease TermLegal EntityLesseeLessorLoss ContingencyMarket ParticipantsMineral RightsNet Investment in the LeaseNoncancelable Lease TermNoncontrolling InterestNot-for-Profit EntityOperating LeaseOrderly TransactionPenaltyPerformance ObligationPrivate CompanyPublic Business EntityPurchased Financial Assets with Credit DeteriorationReinsuranceRelated PartiesRight-of-Use AssetSales-Type LeaseSecurityStandalone Selling PriceSubleaseTransaction PriceUnderlying AssetUnguaranteed Residual AssetVariable Interest Entity