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AcquireeAcquirerAcquisition by a Not-for-Profit EntityBusinessBusiness CombinationChange in Accounting EstimateCommencement Date of the Lease (Commencement Date)ContractCorporate Joint VentureDirect Financing LeaseDirect Financing LeasesDiscount Rate for the LeaseFair ValueFinance LeaseIncremental Borrowing RateInitial Direct CostsJoint VentureLeaseLease LiabilityLease ModificationLease PaymentsLease TermLegal EntityLesseeLessorMarket ParticipantsMonetary LiabilityNot-for-Profit EntityOperating LeaseOrderly TransactionProbableRate Implicit in the LeaseRelated PartiesResidual Value GuaranteeRight-of-Use AssetSales-Type LeaseShort-Term LeaseSubleaseUnderlying AssetUseful LifeVariable Interest EntityVariable Lease Payments
AcquireeAcquirerAcquisition by a Not-for-Profit EntityBusinessBusiness CombinationChange in Accounting EstimateCommencement Date of the Lease (Commencement Date)ContractCorporate Joint VentureDirect Financing LeaseDirect Financing LeasesDiscount Rate for the LeaseFair ValueFinance LeaseIncremental Borrowing RateInitial Direct CostsJoint VentureLeaseLease LiabilityLease ModificationLease PaymentsLease TermLegal EntityLesseeLessorMarket ParticipantsMonetary LiabilityNot-for-Profit EntityOperating LeaseOrderly TransactionProbableRate Implicit in the LeaseRelated PartiesResidual Value GuaranteeRight-of-Use AssetSales-Type LeaseShort-Term LeaseSubleaseUnderlying AssetUseful LifeVariable Interest EntityVariable Lease Payments