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Amortized cost, before allowance for credit loss, fee, and loan in process, of financing receivable and net investment in lease. Excludes financing receivable covered under loss sharing agreement.

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Amount of unamortized loan commitment, origination, and other costs (fees) and purchase premium (discount) on financing receivable and net investment in lease recognized as adjustment to yield. Excludes financing receivable covered under loss sharing agreement.

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Amortized cost, after allowance for credit loss, of financing receivable and net investment in lease. Excludes financing receivable covered under loss sharing agreement.

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Amortized cost, before allowance for credit loss and fee, of net investment in sales-type and direct financing leases.

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For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

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Amortized cost, before allowance for credit loss, fee, and loan in process, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.

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Indicates pledging purpose of financing receivable.

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Amount of unamortized loan commitment, origination, and other costs (fees) and purchase premium (discount) on financing receivable recognized as adjustment to yield. Excludes financing receivable covered under loss sharing agreement.

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