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AcquireeAcquirerAcquisition by a Not-for-Profit EntityAdvance RefundingBusinessBusiness CombinationCommencement Date of the Lease (Commencement Date)Consideration in the ContractContractCorporate Joint VentureDirect Financing LeaseDirect Financing LeasesDiscount Rate for the LeaseEconomic LifeEffective Date of the ModificationFair ValueFinance LeaseFiscal Funding Clause Incremental Borrowing RateInitial Direct CostsInventoryJoint VentureLeaseLease LiabilityLease ModificationLease PaymentsLease ReceivableLease TermLegal EntityLesseeLessorLeveraged LeaseMarket ParticipantsNet Investment in the LeaseNot-for-Profit EntityOperating LeaseOrderly TransactionPenaltyPeriod of UseProbablePublic Business EntityRate Implicit in the LeaseRelated PartiesRemoteResidual Value GuaranteeRight-of-Use AssetSales-Type LeaseSecuritySelling Profit or Selling LossShort-Term LeaseStandalone PriceSubleaseUnderlying AssetUnguaranteed Residual AssetVariable Interest EntityVariable Lease PaymentsWarranty
AcquireeAcquirerAcquisition by a Not-for-Profit EntityAdvance RefundingBusinessBusiness CombinationCommencement Date of the Lease (Commencement Date)Consideration in the ContractContractCorporate Joint VentureDirect Financing LeaseDirect Financing LeasesDiscount Rate for the LeaseEconomic LifeEffective Date of the ModificationFair ValueFinance LeaseFiscal Funding Clause Incremental Borrowing RateInitial Direct CostsInventoryJoint VentureLeaseLease LiabilityLease ModificationLease PaymentsLease ReceivableLease TermLegal EntityLesseeLessorLeveraged LeaseMarket ParticipantsNet Investment in the LeaseNot-for-Profit EntityOperating LeaseOrderly TransactionPenaltyPeriod of UseProbablePublic Business EntityRate Implicit in the LeaseRelated PartiesRemoteResidual Value GuaranteeRight-of-Use AssetSales-Type LeaseSecuritySelling Profit or Selling LossShort-Term LeaseStandalone PriceSubleaseUnderlying AssetUnguaranteed Residual AssetVariable Interest EntityVariable Lease PaymentsWarranty