Exhibit

Version 2.0

July 2020

Leases under Topic 842

(2020Taxonomy^†)

FASB US GAAP Financial Reporting Taxonomy (Taxonomy)

Implementation Guide Series

† Changes from the 2017 Taxonomy Implementation Guide are included in Appendix A.

The Taxonomy Implementation Guide is not authoritative; rather, it is a document that communicates how the US GAAP Financial Reporting Taxonomy (Taxonomy) is designed. It also provides other information to help a user of the Taxonomy understand how elements and relationships are structured.

Copyright © 2020 by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.

Taxonomy Implementation Guide on Leases under Topic 842

Overview

The purpose of this Taxonomy Implementation Guide (Guide) is to demonstrate the modeling for the reporting of leases under Topic 842. These examples are not intended to encompass all of the potential modeling configurations or to dictate the appearance and structure of an entity’s extension taxonomy. The examples are provided to help users of the US GAAP Financial Reporting Taxonomy (Taxonomy) understand how the modeling for leases under Topic 842 is structured within the Taxonomy. The examples are based on the assumption that an entity meets the criteria for reporting leases under Topic 842 under Generally Accepted Accounting Principles (GAAP) and/or U.S. Securities and Exchange Commission (SEC) authoritative literature. In addition, the reported line items within the examples do not include all reporting requirements and represent only partial disclosures and statements for illustrative purposes.

While constituents may find the information in the Guide useful, users looking for guidance to conform to SEC eXtensible Business Reporting Language (XBRL) filing requirements should look to the SEC EDGAR Filer Manual and other information provided on the SEC’s website at xbrl.sec.gov.

This Guide focuses on detail tagging only (Level 4); it does not include any elements for text blocks, policy text blocks, and table text blocks (Levels 1 –3).


•	Section 1: Overview of Modeling: This section provides an overview of the modeling for the reporting of leases under Topic 842.


•	Section 2: Examples of Modeling: This section includes examples of modeling for the reporting of leases under Topic 842.


◦	Example 1—Lessee Leasing Arrangements—Description


◦	Example 2—Lessee—Lease Cost


◦	Example 3a—Lessee—Maturity of Operating Lease Liabilities and Reconciliation of Operating Lease Liabilities Recognized in the Unclassified Statement of Financial Position


◦	Example 3b—Lessee—Maturity of Operating Lease Liabilities and Reconciliation of Operating Lease Liabilities Recognized in the Classified Statement of Financial Position


◦	Example 4—Lessee—Presentation of Finance Lease Right-of-Use Asset with Property, Plant and Equipment in the Unclassified Statement of Financial Position


◦	Example 5—Lessor—Direct Financing Lease Income


◦	Example 6—Lessor—Sales-type Lease Income


◦	Example 7—Lessor—Net Investment in Leases

General Information

(1)A legend for dimensions and domain members has been provided to associate with facts contained in the notes to the financial statements. Extension elements are coded using “Ex.” Legends specific to the examples are provided in Figure x.2 of each example.



Coding	Standard Label	Element Name
A1	Statistical Measurement [Axis]	RangeAxis
	Statistical Measurement [Domain]	RangeMember
M1	Minimum [Member]	MinimumMember
M2	Maximum [Member]	MaximumMember
A2	Long-Lived Tangible Asset [Axis]	PropertyPlantAndEquipmentByTypeAxis
	Long-Lived Tangible Asset [Domain]	PropertyPlantAndEquipmentTypeDomain
M3	Machinery and Equipment [Member]	MachineryAndEquipmentMember
M4	Leasehold Improvements [Member]	LeaseholdImprovementsMember
M5	Construction in Progress [Member]	ConstructionInProgressMember
ExM6	Furniture, Fixtures and Computer Equipment [Member]	FurnitureFixturesAndComputerEquipmentMember


(2)	Elements that have an instant period type and elements that have a duration period type are indicated as such in Figure x.2 of each example. Instant elements have a single date context (such as December 31, 20X1) while duration elements have a starting and ending date as their context (such as January 1 to December 31, 20X1).


(3)	The XBRL report view (Figure x.3 in each example) does not include all information that may appear in an entity’s instance document. The XBRL report view is provided for illustrative purposes only.


(4)	For elements contained in the Taxonomy, the standard label is as it appears in the Taxonomy. For extension elements, the standard label corresponds to the element name. For information about structuring extension elements, refer to the EDGAR Filer Manual.


(5)	Values reported in XBRL are generally entered as positive, with the exception of certain concepts such as net income (loss) or gain (loss).


(6)	Preferred Labels (Figure x.3 in each example) are the labels created and used by the company to show the line item captions in its financial statements.


(7)	The values reported using extensible list elements are element names in the XBRL report view.

Section 1: Overview of Modeling

In modeling the lease disclosure requirements within the Taxonomy, the following characteristics: lessee/lessor, lease type, and leases commenced/not yet commenced have been incorporated into the primary line items. These characteristics are not intended to be conveyed dimensionally. Dimensionalization may be used if the lessee or lessor disclose their leases by a particular characteristic, such as geography, which is already included within the Taxonomy. In addition, the Taxonomy includes the use of extensible list elements and additional language in the label for Booleans.

In the case of Example 1, Booleans include “[true false]” as part of the standard label to indicate that it is a Boolean.

Examples 3a and 3b illustrate the lessee's operating lease reconciliation of the amount of undiscounted cash flows reported in the notes to the financial statements to the operating lease liabilities recognized in both unclassified and classified statements of financial position. The element “Lessee, Operating Lease, Liability, to be Paid” (L41) is the sum of “Operating Lease, Liability” (L42) and the “Lessee, Operating Lease, Liability, Undiscounted Excess Amount” (L44) even though in the presentation, “Operating Lease, Liability” (L42) is subtracted from “Lessee, Operating Lease, Liability, to be Paid” (L41). All three elements are modeled as monetaryItemType, credit, and instant. The calculation for “Lessee, Operating Lease, Liability, to be Paid” (L41) is structured as follows:



Lessee, Operating Lease, Liability, to be Paid
à	Operating Lease, Liability
à	Lessee, Operating Lease, Liability, Undiscounted Excess Amount

“Lessee, Operating Lease, Liability, Undiscounted Excess Amount” (L44) is modeled as a component of “Lessee, Operating Lease, Liability, to be Paid” (L41) along with the reported value for “Operating Lease, Liability” (L42). A positive value reported with “Lessee, Operating Lease, Liability, Undiscounted Excess Amount” (L44) indicates an excess. In the XBRL calculation linkbase, a credit cannot be subtracted from another credit—the two can only be summed together. Please refer to the Notes section of Example 3a for further explanation.

In Example 3a, 3b, 4, 5 and 6, extensible list elements have been used for location facts to identify which line items in the financial statements an amount is disclosed in when a filer chooses to provide information in the notes to the financial statements in lieu of the financial statements

themselves. If the filer separately discloses the information on the face statement, the extensible list element is not needed.

Section 2: Examples of Modeling

Example 1—Lessee Leasing Arrangements—Description

This Example illustrates the modeling for disclosures reporting information about the nature of the lessee's leases, leases that have not yet commenced but that create significant rights and obligations for the lessee, and significant assumptions and judgments made in applying the requirements of the new leases standard.

ABC Company (ABC Co.) has a number of retail stores located within malls throughout New York State that ABC Co. uses to sell electronics. None of the leases meet the criteria to be classified as finance leases and therefore are accounted for as operating leases.^[1] All of the stores have remaining lease terms of between 4^[2] and 7^[3] years. ABC Co. has an option to extend the leases for additional terms ranging between 2^[4] and 5^[5] years.^[6] At lease commencement, ABC Co, determined that it is not reasonably certain to exercise the extension options. Accordingly, the period covered by the options to extend the lease is not recognized as part of the right-of-use assets and lease liabilities.^[7] There are no options to terminate the leases.^{[8] [9]}Lease expenses range between $450,000^[10] and $550,000^[11] per year and include a provision for additional lease payments equal to 5%^[12] of annual store sales.^[13] The individual lease contracts do not provide information about the rate implicit in the lease. Accordingly, ABC Co. utilized its incremental borrowing rate for measurement purposes based on information available at the commencement date of each lease, which included but was not limited to, ABC Co.’s credit standing and the collateral represented by the leased stores.^[14] In addition to the current leases, ABC Co. entered into new leases with XYZ Properties, for stores in New Jersey, which will commence in 2021.^[15] The new leases have lease terms ranging between 3^[16]and 6^[17] years, include lease expenses ranging between $350,000^[18] and $450,000^[19]per year and include extension options.^[20][21]

_____________________________

Legend: This legend is provided to illustrate the elements associated with values or to provide context. This information is not part of disclosure.

[1] L6 [2] L2, A1:M1

[3] L2, A1:M2 [4] L3, A1:M1

[5] L3, A1:M2 [6] L9

[7] L11 [8] L15

[9] L16 [10] L4, A1:M1

[11] L4, A1:M2 [12] ExL8

[13] L7 [14] L14

[15] L13 [16] L1, A1:M1

[17] L1, A1:M2 [18] ExL5, A1:M1

[19] ExL5, A1:M2 [20] L10

[21] L12

Figure 1.1

The legends for the elements used to tag these facts are:



	Standard Label	Balance Type	Data Type	Period Type	Element Name
A1	Statistical Measurement [Axis]		dimensionItemType	Duration	RangeAxis
	Statistical Measurement [Domain]		domainItemType	Duration	RangeMember
M1	Minimum [Member]		domainItemType	Duration	MinimumMember
M2	Maximum [Member]		domainItemType	Duration	MaximumMember

L1	Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract		durationItemType	Instant	LesseeOperatingLeaseLeaseNotYetCommencedTermOfContract1
L2	Lessee, Operating Lease, Remaining Lease Term		durationItemType	Instant	LesseeOperatingLeaseRemainingLeaseTerm
L3	Lessee, Operating Lease, Renewal Term		durationItemType	Instant	LesseeOperatingLeaseRenewalTerm
L4	Operating Lease, Expense	Debit	monetaryItemType	Duration	OperatingLeaseExpense
ExL5	Operating Lease, Lease Not yet Commenced, Expense	Debit	monetaryItemType	Duration	OperatingLeaseLeaseNotYetCommencedExpense
L6	Lessee, Operating Lease, Description		stringItemType	Duration	LesseeOperatingLeaseDescription
L7	Lessee, Operating Lease, Variable Lease Payment, Terms and Conditions		stringItemType	Duration	LesseeOperatingLeaseVariableLeasePaymentTermsAndConditions
ExL8	Lessee, Operating Lease, Variable Lease Payment, Terms, Percentage		percentItemType	Duration	LesseeOperatingLeaseVariablePaymentTermsPercentage
L9	Lessee, Operating Lease, Existence of Option to Extend [true false]		booleanItemType	Duration	LesseeOperatingLeaseExistenceOfOptionToExtend
L10	Lessee, Operating Lease, Lease Not yet Commenced, Existence of Option to Extend [true false]		booleanItemType	Duration	LesseeOperatingLeaseLeaseNotYetCommencedExistenceOfOptionToExtend
L11	Lessee, Operating Lease, Option to Extend		stringItemType	Duration	LesseeOperatingLeaseOptionToExtend
L12	Lessee, Operating Lease, Lease Not yet Commenced, Option to Extend		stringItemType	Duration	LesseeOperatingLeaseLeaseNotYetCommencedOptionToExtend
L13	Lessee, Operating Lease, Lease Not yet Commenced, Description		stringItemType	Duration	LesseeOperatingLeaseLeaseNotYetCommencedDescription
L14	Lessee, Operating Lease, Assumptions and Judgments, Discount Rate, Description		stringItemType	Duration	LesseeOperatingLeaseAssumptionsAndJudgmentsDiscountRateDescription
L15	Lessee, Operating Lease, Existence of Option to Terminate [true false]		booleanItemType	Duration	LesseeOperatingLeaseExistenceOfOptionToTerminate
L16	Lessee, Operating Lease, Option to Terminate		stringItemType	Duration	LesseeOperatingLeaseOptionToTerminate

Figure 1.2

The XBRL report view created using the modeling structure is provided here:



	Standard Label	Preferred Label
	Date Context		2020
	Statistical Measurement [Axis]		Minimum [Member]	Maximum [Member]	Report-wide Value
	A1		M1	M2	Report-wide Value
L1	Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract	Lease Term, Leases Not Yet Commenced, Operating Lease	P3Y	P6Y
L2	Lessee, Operating Lease, Remaining Lease Term	Remaining Lease Term, Operating Lease	P4Y	P7Y
L3	Lessee, Operating Lease, Renewal Term	Lease Renewal Term, Operating Lease	P2Y	P5Y
L4	Operating Lease, Expense	Rent Expense	450000	550000
ExL5	Operating Lease, Lease Not yet Commenced, Expense	Rent Expense, Lease Not Yet Commenced, Operating Lease	350000	450000
L6	Lessee, Operating Lease, Description	Lease Description, Operating Lease			ABC Company (ABC Co.) has a number of retail stores located within malls throughout New York State that ABC Co. uses to sell electronics. None of the leases meet the criteria to be classified as finance leases and therefore are accounted for as operating leases.
L7	Lessee, Operating Lease, Variable Lease Payment, Terms and Conditions	Variable Lease Payments, Terms, and Conditions, Operating Lease			a provision for additional lease payments equal to 5% of annual store sales.
ExL8	Lessee, Operating Lease, Variable Lease Payment, Terms, Percentage	Percentage Increase Based on Sales, Operating Lease			0.05
L9	Lessee, Operating Lease, Existence of Option to Extend [true false]	Option to Extend, Existence, Operating Lease			true
L10	Lessee, Operating Lease, Lease Not yet Commenced, Existence of Option to Extend [true false]	Option to Extend, Existence, Lease Not Yet Commenced, Operating Lease			true
L11	Lessee, Operating Lease, Option to Extend	Option to Extend, Description, Operating Lease			ABC Co. has an option to extend the leases for additional terms ranging between 2 and 5 years. At lease commencement, ABC Co, determined that it is not reasonably certain to exercise the extension options. Accordingly, the period covered by the options to extend the lease is not recognized as part of the right-of-use assets and lease liabilities.
L12	Lessee, Operating Lease, Lease Not yet Commenced, Option to Extend	Option to Extend, Description, Lease Not Yet Commenced, Operating Lease			include extension options.
L13	Lessee, Operating Lease, Lease Not yet Commenced, Description	New Leases, Operating Lease			In addition to the current leases, ABC Co. entered into new leases with XYZ Properties, for stores in New Jersey, which will commence in 2021.
	Figure 1.3 (continues)




	Date Context		2020
	Statistical Measurement [Axis]		Minimum [Member]	Maximum [Member]	Report-wide Value
	A1		M1	M2	Report-wide Value
L14	Lessee, Operating Lease, Assumptions and Judgments, Discount Rate, Description	Assumptions and Judgments about Lease Discount Rate, Operating Lease			The individual lease contracts do not provide information about the rate implicit in the lease. Accordingly, ABC Co. utilized its incremental borrowing rate for measurement purposes based on information available at the commencement date of each lease, which included but was not limited to, ABC Co.’s credit standing and the collateral represented by the leased stores.
L15	Lessee, Operating Lease, Existence of Option to Terminate [true false]	Option to Terminate, Existence, Operating Lease			false
L16	Lessee, Operating Lease, Option to Terminate	Option to Terminate, Description, Operating Lease			There are no options to terminate the leases.
	Figure 1.3 (continued)

Notes:

•

This example is not intended to be all inclusive. Given that there are significant variations in the types and terms of leases held by a lessee, the information provided by a lessee to meet the requirements of the standard may vary among registrants. In addition, it should be noted that the example includes information that may not be required to be tagged by SEC rules. These facts may be required to be disclosed under US GAAP or may be disclosed as a common reporting practice and appear in the registrant's filing. This information is presented for illustrative purposes only.

•

This example includes a disclosure of a range of ABC's remaining operating lease terms. The terms are intended to be tagged with “Lessee, Operating Lease, Remaining Lease Term” (L2) and both the “Minimum [Member]” (M1) and “Maximum [Member]” (M2) from the “Statistical Measurement [Axis]” (A1) to represent the range. This disclosure is not the same as the disclosure of the weighted-average remaining lease term required by ASC 842-20-50-4(g)(3). The weighted-average amount is intended to be tagged with “Operating Lease, Weighted Average Remaining Lease Term” (L32) for the operating lease, which is illustrated in Example 2. The “Operating Lease, Weighted Average Remaining Lease Term” (L32) element should not be tagged with a member from the “Statistical Measurement [Axis]” (A1) as it has the weighted average characteristic embedded in the line item and it does not represent either a minimum or maximum value. Filers with more than one category of leases (for example, leases on equipment and leases on buildings) should use a dimension to report multiple weighted-average remaining lease terms.

Example 2—Lessee—Lease Cost

This Example illustrates the modeling for disclosure of a lessee's total lease cost.



		Year Ending December 31,
		2020
		(in thousands, except for years and percentages)
	Lease Cost
	Finance lease cost:
L17	Amortization of right-of-use assets	$	500
L18	Interest on lease liabilities	125
L19	Operating lease cost	1,200
L20	Short-term lease cost	80
L21	Variable lease cost	55
L22	Sublease income	(15		)
L23	Total lease cost	$	1,945

	Other information
L24	Gain on sale and leaseback transactions, net	$	12
	Cash paid for amounts included in the measurement of lease liabilities
L25	Principal payments under finance lease obligations	$	1,500
L26	Interest payments under finance lease obligations	$	300
L27	Payments on operating leases	$	175
L28	Variable lease payments	$	100
L29	Right-of-use assets obtained in exchange for new finance lease liabilities	$	500
L30	Right-of-use assets obtained in exchange for new operating lease liabilities	$	130
L31	Weighted-average remaining lease term—finance leases (in years)	8.5
L32	Weighted-average remaining lease term—operating leases (in years)	6
L33	Weighted-average discount rate—finance leases	6.00		%
L34	Weighted-average discount rate—operating leases	6.40		%

Figure 2.1

The legend for the elements used to tag these facts is:



	Standard Label	Balance Type	Data Type	Period Type	Element Name
L17	Finance Lease, Right-of-Use Asset, Amortization	Debit	monetaryItemType	Duration	FinanceLeaseRightOfUseAssetAmortization
L18	Finance Lease, Interest Expense	Debit	monetaryItemType	Duration	FinanceLeaseInterestExpense
L19	Operating Lease, Cost	Debit	monetaryItemType	Duration	OperatingLeaseCost
L20	Short-term Lease, Cost	Debit	monetaryItemType	Duration	ShortTermLeaseCost
L21	Variable Lease, Cost	Debit	monetaryItemType	Duration	VariableLeaseCost
L22	Sublease Income	Credit	monetaryItemType	Duration	SubleaseIncome
L23	Lease, Cost	Debit	monetaryItemType	Duration	LeaseCost
L24	Sale and Leaseback Transaction, Gain (Loss), Net	Credit	monetaryItemType	Duration	SaleAndLeasebackTransactionGainLossNet
L25	Finance Lease, Principal Payments	Credit	monetaryItemType	Duration	FinanceLeasePrincipalPayments
L26	Finance Lease, Interest Payment on Liability	Credit	monetaryItemType	Duration	FinanceLeaseInterestPaymentOnLiability
L27	Operating Lease, Payments	Credit	monetaryItemType	Duration	OperatingLeasePayments
L28	Variable Lease, Payment	Credit	monetaryItemType	Duration	VariableLeasePayment
L29	Right-of-Use Asset Obtained in Exchange for Finance Lease Liability	Debit	monetaryItemType	Duration	RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability
L30	Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	Debit	monetaryItemType	Duration	RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
L31	Finance Lease, Weighted Average Remaining Lease Term		durationItemType	Instant	FinanceLeaseWeightedAverageRemainingLeaseTerm1
L32	Operating Lease, Weighted Average Remaining Lease Term		durationItemType	Instant	OperatingLeaseWeightedAverageRemainingLeaseTerm1
L33	Finance Lease, Weighted Average Discount Rate, Percent		percentItemType	Instant	FinanceLeaseWeightedAverageDiscountRatePercent
L34	Operating Lease, Weighted Average Discount Rate, Percent		percentItemType	Instant	OperatingLeaseWeightedAverageDiscountRatePercent

Figure 2.2

The XBRL report view created using the modeling structure is provided here:



	Standard Label	Preferred Label
			Report-wide Value
L17	Finance Lease, Right-of-Use Asset, Amortization	Amortization of right-of-use assets	500000
L18	Finance Lease, Interest Expense	Interest on lease liabilities	125000
L19	Operating Lease, Cost	Operating lease cost	1200000
L20	Short-term Lease, Cost	Short-term lease cost	80000
L21	Variable Lease, Cost	Variable lease cost	55000
L22	Sublease Income	Sublease income	15000
L23	Lease, Cost	Total lease cost	1945000
L24	Sale and Leaseback Transaction, Gain (Loss), Net	Gain on sale and leaseback transactions, net	12000
L25	Finance Lease, Principal Payments	Principal payments under finance lease obligations	1500000
L26	Finance Lease, Interest Payment on Liability	Interest payments under finance lease obligations	300000
L27	Operating Lease, Payments	Payments on operating leases	175000
L28	Variable Lease, Payment	Variable lease payments	100000
L29	Right-of-Use Asset Obtained in Exchange for Finance Lease Liability	Right-of-use assets obtained in exchange for new finance lease liabilities	500000
L30	Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	Right-of-use assets obtained in exchange for new operating lease liabilities	130000
L31	Finance Lease, Weighted Average Remaining Lease Term	Weighted-average remaining lease term—finance leases (in years)	P8Y6M
L32	Operating Lease, Weighted Average Remaining Lease Term	Weighted-average remaining lease term—operating leases (in years)	P6Y
L33	Finance Lease, Weighted Average Discount Rate, Percent	Weighted-average discount rate—finance leases	0.0600
L34	Operating Lease, Weighted Average Discount Rate, Percent	Weighted-average discount rate—operating leases	0.0640

Figure 2.3

Notes:


•	The element “Finance Lease, Principal Payments” (L25) may also be used within the cash flows from financing activities section. The elements “Finance Lease, Interest Payment on Liability” (L26), “Operating Lease, Payments” (L27), and “Variable Lease, Payment” (L28) may also be used within the cash flows from operating activities section in the statement of cash flows.

•

This example illustrates the requirements in ASC 842-20-50-4(g)(3) to disclose the weighted-average remaining lease terms segregated between finance and operating leases. The weighted-average remaining lease terms are modeled with the line item elements: “Finance Lease, Weighted Average Remaining Lease Term” (L31) and “Operating Lease, Weighted Average Remaining Lease Term” (L32). As the weighted average characteristic is modeled in the line items, it is not intended for filers to use “Lessee, Operating Lease, Remaining Lease Term” (L2) and a weighted average member of the “Statistical Measurement [Axis]” (A1) to tag such information. The weighted-average remaining lease term is not the same as the “Lessee, Operating Lease, Remaining Lease Term” (L2) that many filers commonly report as illustrated in Example 1.

Example 3a—Lessee—Maturity of Operating Lease Liabilities and Reconciliation of Operating Lease Liabilities Recognized in the Unclassified Statement of Financial Position

The lease payments are $50 million^[1] annually over a 10-year^[2] weighted-average remaining lease term. The weighted-average discount rate is 5.87 percent.^[3] The maturity schedule below is as of the end of 2020. Payments are made at the beginning of each year.



	Operating Lease Liabilities, Payments
		(in thousands)
L35	Operating Lease Payments, 2021	$	50,000
L36	Operating Lease Payments, 2022	50,000
L37	Operating Lease Payments, 2023	50,000
L38	Operating Lease Payments, 2024	50,000
L39	Operating Lease Payments, 2025	50,000
L40	Operating Lease Payments, Thereafter	200,000
L41	Total Operating Lease Liabilities, Payments	$	450,000

	Reconciliation of Operating Lease Liabilities, Payments to Operating Lease Liabilities
L41	Total Operating Lease Liabilities, Payments	$	450,000
L44	Less: Present Value Adjustment	87,907
L42	Operating Lease Liabilities	$	362,093


XL43	The amount of operating lease liabilities is not separately presented in the statement of financial position; it is included in the other liabilities.

_____________________________

Legend: This legend is provided to illustrate the elements associated with values or to provide context. This information is not part of disclosure.

[1] L27

[2] L32

[3] L34

Figure 3a.1

The legend for the elements used to tag these facts is:



	Standard Label	Balance Type	Data Type	Period Type	Element Name
L27	Operating Lease, Payments	Credit	monetaryItemType	Duration	OperatingLeasePayments
L32	Operating Lease, Weighted Average Remaining Lease Term		durationItemType	Instant	OperatingLeaseWeightedAverageRemainingLeaseTerm1
L34	Operating Lease, Weighted Average Discount Rate, Percent		percentItemType	Instant	OperatingLeaseWeightedAverageDiscountRatePercent
L35	Lessee, Operating Lease, Liability, to be Paid, Year One	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
L36	Lessee, Operating Lease, Liability, to be Paid, Year Two	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
L37	Lessee, Operating Lease, Liability, to be Paid, Year Three	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDueYearThree
L38	Lessee, Operating Lease, Liability, to be Paid, Year Four	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDueYearFour
L39	Lessee, Operating Lease, Liability, to be Paid, Year Five	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDueYearFive
L40	Lessee, Operating Lease, Liability, to be Paid, after Year Five	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive
L41	Lessee, Operating Lease, Liability, to be Paid	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDue
L42	Operating Lease, Liability	Credit	monetaryItemType	Instant	OperatingLeaseLiability
XL43	Operating Lease, Liability, Statement of Financial Position [Extensible List]		extensibleListItemType	Instant	OperatingLeaseLiabilityStatementOfFinancialPositionExtensibleList
L44	Lessee, Operating Lease, Liability, Undiscounted Excess Amount	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityUndiscountedExcessAmount

Figure 3a.2

The XBRL report view created using the modeling structure is provided here:



	Standard Label	Preferred Label
			Report-wide Value
L27	Operating Lease, Payments	Lease Payments	50000000
L32	Operating Lease, Weighted Average Remaining Lease Term	Weighted-average remaining lease term—operating leases (in years)	P10Y
L34	Operating Lease, Weighted Average Discount Rate, Percent	Weighted-average discount rate—operating leases	0.0587
L35	Lessee, Operating Lease, Liability, to be Paid, Year One	Operating Lease Payments, 2021	50000000
L36	Lessee, Operating Lease, Liability, to be Paid, Year Two	Operating Lease Payments, 2022	50000000
L37	Lessee, Operating Lease, Liability, to be Paid, Year Three	Operating Lease Payments, 2023	50000000
L38	Lessee, Operating Lease, Liability, to be Paid, Year Four	Operating Lease Payments, 2024	50000000
L39	Lessee, Operating Lease, Liability, to be Paid, Year Five	Operating Lease Payments, 2025	50000000
L40	Lessee, Operating Lease, Liability, to be Paid, after Year Five	Operating Lease Payments, Thereafter	200000000
L41	Lessee, Operating Lease, Liability, to be Paid	Total Operating Lease Liabilities, Payments	450000000
L42	Operating Lease, Liability	Operating Lease Liabilities	362093000
XL43	Operating Lease, Liability, Statement of Financial Position [Extensible List]	Operating lease liabilities, statement of financial position line item	us-gaap:OtherLiabilities
L44	Lessee, Operating Lease, Liability, Undiscounted Excess Amount	Present Value Adjustment	87907000

Figure 3a.3

Notes:


•	“Operating Lease, Liability” (L42) represents the discounted amount that is reconciled to “Lessee, Operating Lease, Liability, to be Paid” (L41), the undiscounted amount. As described in the Overview of Modeling Section of this Guide, the calculation that sums up to the value of $450,000,000 is as follows:



+	Lessee, Operating Lease, Liability, Undiscounted Excess Amount	Cr	$	87,907,000
+	Operating Lease, Liability	Cr	$	362,093,000
	Lessee, Operating Lease, Liability, to be Paid	Cr	$	450,000,000

ü	Calculation is consistent.

The elements “Lessee, Operating Lease, Liability, to be Paid” (L41) and “Operating Lease, Liability” (L42) are both modeled with credit balance attributes and the values are reported as positive numbers, along with the “Lessee, Operating Lease, Liability, Undiscounted Excess Amount” (L44). The second image illustrates why the calculation cannot be summed to the value reported with “Lessee, Operating Lease, Liability, Undiscounted Excess Amount” (L44), as it would be as follows:



+	Lessee, Operating Lease, Liability, to be Paid	Cr	$	450,000,000
+	Operating Lease, Liability	Cr	$	362,093,000
	Lessee, Operating Lease, Liability, Undiscounted Excess Amount	Cr	$	87,907,000

ý	Inconsistent with calculated value $812,093,000

•

The element “Operating Lease, Liability, Statement of Financial Position [Extensible List]” (XL43) may be used when the statement of financial position is unclassified. Additional elements are available when the operating lease liability is classified as current, “Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]” (XL47), or noncurrent, “Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List].” See Example 3b for an example of when the noncurrent portion of operating lease liability is separately reported but the current portion is reported within other current liabilities in the statement of financial position.

Example 3b—Lessee—Maturity of Operating Lease Liabilities and Reconciliation of Operating Lease Liabilities Recognized in the Classified Statement of Financial Position

This Example illustrates the modeling for disclosure of the maturity analysis of operating lease liabilities and the reconciliation of the operating lease liabilities reported on the classified statement of financial position. The filer reports the noncurrent lease liabilities separately on the classified statement of financial position. However, the filer chooses to report the current operating lease liabilities within other current liabilities.



	Operating Lease Liabilities, Payments
			(in thousands)
L35	Operating Lease Payments, 2021		$	50,000
L36	Operating Lease Payments, 2022		50,000
L37	Operating Lease Payments, 2023		50,000
L38	Operating Lease Payments, 2024		50,000
L39	Operating Lease Payments, 2025		50,000
L40	Operating Lease Payments, Thereafter		200,000
L41	Total Operating Lease Liabilities, Payments		$	450,000

	Reconciliation of Operating Lease Liabilities, Payments to Operating Lease Liabilities
L41	Total Operating Lease Liabilities, Payments		$	450,000
L45	Operating Lease Liabilities, Current	100,000
L46	Operating Lease Liabilities, Noncurrent	262,093
L42	Operating Lease Liabilities		362,093
L44	Present Value Adjustment		$	87,907

XL47	The amount of current operating lease liabilities is not separately presented in the statement of financial position; it is included in other current liabilities.

_____________________________

Legend: This legend is provided to illustrate the elements associated with values or to provide context. This information is not part of disclosure.

[1] L27

[2] L32

[3] L34

Figure 3b.1

The legend for the elements used to tag these facts is:



	Standard Label	Balance Type	Data Type	Period Type	Element Name
L27	Operating Lease, Payments	Credit	monetaryItemType	Duration	OperatingLeasePayments
L32	Operating Lease, Weighted Average Remaining Lease Term		durationItemType	Instant	OperatingLeaseWeightedAverageRemainingLeaseTerm1
L34	Operating Lease, Weighted Average Discount Rate, Percent		percentItemType	Instant	OperatingLeaseWeightedAverageDiscountRatePercent
L35	Lessee, Operating Lease, Liability, to be Paid, Year One	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
L36	Lessee, Operating Lease, Liability, to be Paid, Year Two	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
L37	Lessee, Operating Lease, Liability, to be Paid, Year Three	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDueYearThree
L38	Lessee, Operating Lease, Liability, to be Paid, Year Four	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDueYearFour
L39	Lessee, Operating Lease, Liability, to be Paid, Year Five	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDueYearFive
L40	Lessee, Operating Lease, Liability, to be Paid, after Year Five	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive
L41	Lessee, Operating Lease, Liability, to be Paid	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityPaymentsDue
L42	Operating Lease, Liability	Credit	monetaryItemType	Instant	OperatingLeaseLiability
L45	Operating Lease, Liability, Current	Credit	monetaryItemType	Instant	OperatingLeaseLiabilityCurrent
L46	Operating Lease, Liability, Noncurrent	Credit	monetaryItemType	Instant	OperatingLeaseLiabilityNoncurrent
XL47	Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]		extensibleListItemType	Instant	OperatingLeaseLiabilityCurrentStatementOfFinancialPositionExtensibleList
L44	Lessee, Operating Lease, Liability, Undiscounted Excess Amount	Credit	monetaryItemType	Instant	LesseeOperatingLeaseLiabilityUndiscountedExcessAmount

Figure 3b.2

The XBRL report view created using the modeling structure is provided here:



	Standard Label	Preferred Label
			Report-wide Value
L27	Operating Lease, Payments	Lease Payments	50000000
L32	Operating Lease, Weighted Average Remaining Lease Term	Weighted-average remaining lease term—operating leases (in years)	P10Y
L34	Operating Lease, Weighted Average Discount Rate, Percent	Weighted-average discount rate—operating leases	0.0587
L35	Lessee, Operating Lease, Liability, to be Paid, Year One	Operating Lease Payments, 2021	50000000
L36	Lessee, Operating Lease, Liability, to be Paid, Year Two	Operating Lease Payments, 2022	50000000
L37	Lessee, Operating Lease, Liability, to be Paid, Year Three	Operating Lease Payments, 2023	50000000
L38	Lessee, Operating Lease, Liability, to be Paid, Year Four	Operating Lease Payments, 2024	50000000
L39	Lessee, Operating Lease, Liability, to be Paid, Year Five	Operating Lease Payments, 2025	50000000
L40	Lessee, Operating Lease, Liability, to be Paid, after Year Five	Operating Lease Payments, Thereafter	200000000
L41	Lessee, Operating Lease, Liability, to be Paid	Total Operating Lease Liabilities, Payments	450000000
L42	Operating Lease, Liability	Operating Lease Liabilities	362093000
L45	Operating Lease, Liability, Current	Operating Lease Liabilities, Current	100000000
L46	Operating Lease, Liability, Noncurrent	Operating Lease Liabilities, Noncurrent	262093000
XL47	Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Operating lease liabilities, current, statement of financial position line item	us-gaap:OtherLiabilitiesCurrent
L44	Lessee, Operating Lease, Liability, Undiscounted Excess Amount	Present Value Adjustment	87907000

Figure 3b.3

Notes:

•

In order to meet the requirements of ASC 842-20-50-6, the total amount (362,093 thousand) of “Operating Lease, Liability” (L42) is included and tagged in the reconciliation of the undiscounted cash flows to the operating lease liabilities recognized in the statement of financial position. In this example, the filer has decided to report the noncurrent portion separately in the classified statement of financial position; however, it has chosen to include the current operating lease liabilities in the other current liabilities line item. The location of the current operating lease liabilities is tagged using the extensible list element “Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]” (XL47) with a value of “us-gaap:OtherLiabilitiesCurrent.”

Example 4—Lessee—Presentation of Finance Lease Right-of-Use Asset with Property, Plant and Equipment in the Unclassified Statement of Financial Position

This Example illustrates the modeling for reporting finance lease right-of-use assets within the property, plant and equipment note.



Property, Plant and Equipment and Finance Right-of-Use Assets
(in thousands)
As of December 31, 2020
		Property, Plant and Equipment			Finance Lease Right-of-Use Assets			Property, Plant and Equipment and Finance Lease Right-of-Use Assets
Machinery and Equipment	L48, A2:M3	$	55,714	L51, A2:M3	$	12,449	L54, A2:M3	$	68,163
Furniture, fixture and Computer Equipment	L48, A2:ExM6	1,000		L51, A2:ExM6	4,539		L54, A2:ExM6	5,539
Leasehold Improvements	L48, A2:M4	14,637					L54, A2:M4	14,637
Construction in Progress	L48, A2:M5	1,662					L54, A2:M5	1,662
Asset, Gross	L48	73,013		L51	16,988		L54	90,001
Less accumulated depreciation and amortization	L49	35,589		L52	8,897		L55	44,486
Asset, Net	L50	$	37,424	L53	$	8,091	L56	$	45,515

The amount of finance lease right-of-use assets is not separately presented in the Statement of Financial Position; it is included in Property, Plant and Equipment and Finance Lease Right-of-Use Assets. ^[1]

_____________________________

Legend: This legend is provided to illustrate the elements associated with values or to provide context. This information is not part of disclosure.

^[1] XL75

Figure 4.1

The legend for the elements used to tag the facts is:



	Standard Label	Balance Type	Data Type	Period Type	Element Name
A2	Long-Lived Tangible Asset [Axis]		dimensionItem	Duration	PropertyPlantAndEquipmentByTypeAxis
	Long-Lived Tangible Asset [Domain]		domainItemType	Duration	PropertyPlantAndEquipmentTypeDomain
M3	Machinery and Equipment [Member]		domainItemType	Duration	MachineryAndEquipmentMember
M4	Leasehold Improvements [Member]		domainItemType	Duration	LeaseholdImprovementsMember
M5	Construction in Progress [Member]		domainItemType	Duration	ConstructionInProgressMember
ExM6	Furniture, Fixtures and Computer Equipment [Member]		domainItemType	Duration	FurnitureFixturesAndComputerEquipmentMember

L48	Property, Plant and Equipment, Gross	Debit	monetaryItemType	Instant	PropertyPlantAndEquipmentGross
L49	Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	Credit	monetaryItemType	Instant	AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
L50	Property, Plant and Equipment, Net	Debit	monetaryItemType	Instant	PropertyPlantAndEquipmentNet
L51	Finance Lease, Right-of-Use Asset, before Accumulated Amortization	Debit	monetaryItemType	Instant	FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization
L52	Finance Lease, Right-of-Use Asset, Accumulated Amortization	Credit	monetaryItemType	Instant	FinanceLeaseRightOfUseAssetAccumulatedAmortization
L53	Finance Lease, Right-of-Use Asset, after Accumulated Amortization	Debit	monetaryItemType	Instant	FinanceLeaseRightOfUseAsset
L54	Property, Plant and Equipment and Finance Lease Right-of-Use Asset, before Accumulated Depreciation and Amortization	Debit	monetaryItemType	Instant	PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetBeforeAccumulatedDepreciationAndAmortization
L55	Property, Plant and Equipment and Finance Lease Right-of-Use Asset, Accumulated Depreciation and Amortization	Credit	monetaryItemType	Instant	PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAccumulatedDepreciationAndAmortization
L56	Property, Plant and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization	Debit	monetaryItemType	Instant	PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization
XL75	Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]		extensibleListItemType	Instant	FinanceLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList

Figure 4.2

The XBRL report view created using the modeling structure is provided here:



	Standard Label	Preferred Label
			December 31, 2020
	Long-Lived Tangible Asset [Axis]		Machinery and Equipment [Member]	Leasehold Improvements [Member]	Construction in Progress [Member]	Furniture, Fixtures and Computer Equipment [Member]	Report-wide Value
	A2		M3	M4	M5	ExM6
L48	Property, Plant and Equipment, Gross	Property, Plant and Equipment, Gross	55714000	14637000	1662000	1000000	73013000
L49	Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	Accumulated depreciation for Property, Plant and Equipment					35589000
L50	Property, Plant and Equipment, Net	Property, Plant and Equipment, Net					37424000
L51	Finance Lease, Right-of-Use Asset, before Accumulated Amortization	Finance Lease, Right-of-Use Assets, Gross	12449000			4539000	16988000
L52	Finance Lease, Right-of-Use Asset, Accumulated Amortization	Accumulated amortization for Finance Lease Right-of-Use Assets					8897000
L53	Finance Lease, Right-of-Use Asset, after Accumulated Amortization	Finance Lease, Right-of-Use Assets, Net					8091000
L54	Property, Plant and Equipment and Finance Lease Right-of-Use Asset, before Accumulated Depreciation and Amortization	Property, Plant and Equipment and Finance Lease Right-of-Use Assets, Gross	68163000	14637000	1662000	5539000	90001000
L55	Property, Plant and Equipment and Finance Lease Right-of-Use Asset, Accumulated Depreciation and Amortization	Accumulated depreciation and amortization for Property, Plant and Equipment and Finance Lease Right-of-Use Assets					44486000
L56	Property, Plant and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization	Property, Plant and Equipment and Finance Lease Right-of-Use Assets, Net					45515000
XL75	Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Finance lease right-of-use assets, statement of financial position line item					us-gaap:PropertyPlantAndEquipmentAndFinanceLeaseRightofUseAssetAfterAccumulatedDepreciationAndAmortization

Figure 4.3

Notes:

•

If a filer reports the finance lease right-of-use assets with its property, plant , and equipment, the intended modeling is to report the components of the right-of-use assets using the following elements: “Finance Lease, Right-of-Use Asset, before Accumulated Amortization” (L51), “Finance Lease, Right-of-Use Asset, Accumulated Amortization” (L52), and “Finance Lease, Right-of-Use Asset, after Accumulated Amortization” (L53) with the “Long-Lived Tangible Asset [Axis]” (A2) for the specific type of underlying asset.

Example 5—Lessor—Direct Financing Lease Income

This Example illustrates the modeling for disclosure of the direct financing lease income recognized in tabular form.



	Direct Financing Lease	2020
		(in thousands)
L57	Selling Loss on Direct Financing Lease	$	(15,000	)
L58	Variable Lease Payment Income, Direct Financing Lease	22,000
L59	Interest Income, Direct Financing Lease	10,000
L60	Direct Financing Lease, Lease Income	$	17,000

The amount of direct financing lease income is not reported separately in the statement of comprehensive income; it is included in other operating income. ^[1]

_____________________________

Legend: This legend is provided to illustrate the elements associated with values or to provide context. This information is not part of disclosure.

[1] XL61

Figure 5.1

The legend for the elements used to tag the facts is:



	Standard Label	Balance Type	Data Type	Period Type	Element Name
L57	Direct Financing Lease, Selling Loss	Debit	monetaryItemType	Duration	DirectFinancingLeaseSellingLoss
L58	Direct Financing Lease, Variable Lease Income	Credit	monetaryItemType	Duration	DirectFinancingLeaseVariableLeaseIncome
L59	Direct Financing Lease, Interest Income	Credit	monetaryItemType	Duration	DirectFinancingLeaseInterestIncome
L60	Direct Financing Lease, Lease Income	Credit	monetaryItemType	Duration	DirectFinancingLeaseLeaseIncome
XL61	Direct Financing Lease, Income, Comprehensive Income [Extensible List]		extensibleListItemType	Duration	DirectFinancingLeaseIncomeComprehensiveIncomeExtensibleList

Figure 5.2

The XBRL report view created using the modeling structure is provided here:



	Standard Label	Preferred Label
			Report-wide Value
L57	Direct Financing Lease, Selling Loss	Selling Loss on Direct Financing Lease	15000000
L58	Direct Financing Lease, Variable Lease Income	Variable Lease Payment Income, Direct Financing Lease	22000000
L59	Direct Financing Lease, Interest Income	Interest Income, Direct Financing Lease	10000000
L60	Direct Financing Lease, Lease Income	Direct Financing Lease, Lease Income	17000000
XL61	Direct Financing Lease, Income, Comprehensive Income [Extensible List]	Direct financing lease income, statement of comprehensive income line item	us-gaap:OtherOperatingIncome

Figure 5.3

Notes:


•	“Direct Financing Lease, Income, Comprehensive Income [Extensible List]” (XL61) is used to report the location of direct financing lease income if it is not reported separately in the statement of comprehensive income. It provides information about which line item in the statement of comprehensive income includes the direct financing lease income.

Example 6—Lessor—Sales-type Lease Income

This Example illustrates the modeling for disclosures reporting sales-type lease income recognized in tabular form.



	Sales-type Lease Income	2020
		(in thousands)
L62	Variable Lease Income, Sales-type	$	15,000
L63	Interest Income, Sales-type Lease	10,000
L64	Selling Profit on Sales-type Lease	2,200
L65	Lease Income, Sales-type Lease	$	27,200

The amount of sales-type lease income is not reported separately in the statement of comprehensive income; it is included in other operating income. ^[1]

_____________________________

Legend: This legend is provided to illustrate the elements associated with values or to provide context. This information is not part of disclosure.

[1] XL66

Figure 6.1

The legend for the elements used to tag the facts is:



	Standard Label	Balance Type	Data Type	Period Type	Element Name
L62	Sales-type Lease, Variable Lease Income	Credit	monetaryItemType	Duration	SalesTypeLeaseVariableLeaseIncome
L63	Sales-type Lease, Interest Income	Credit	monetaryItemType	Duration	SalesTypeLeaseInterestIncome
L64	Sales-type Lease, Selling Profit (Loss)	Credit	monetaryItemType	Duration	SalesTypeLeaseSellingProfitLoss
L65	Sales-type Lease, Lease Income	Credit	monetaryItemType	Duration	SalesTypeLeaseLeaseIncome
XL66	Sales-type Lease, Income, Comprehensive Income [Extensible List]		extensibleListItemType	Duration	SalesTypeLeaseIncomeComprehensiveIncomeExtensibleList

Figure 6.2

The XBRL report view created using the modeling structure is provided here:



	Standard Label	Preferred Label
			Report-wide Value
L62	Sales-type Lease, Variable Lease Income	Variable Lease Income, Sales-type	15000000
L63	Sales-type Lease, Interest Income	Interest Income, Sales-type Lease	10000000
L64	Sales-type Lease, Selling Profit (Loss)	Selling Profit on Sales-type Lease	2200000
L65	Sales-type Lease, Lease Income	Lease Income, Sales-type Lease	27200000
XL66	Sales-type Lease, Income, Comprehensive Income [Extensible List]	Sales-type lease income, statement of comprehensive income line item	us-gaap:OtherOperatingIncome

Figure 6.3

Notes:


•	“Sales-type Lease, Income, Comprehensive Income [Extensible List]” (XL66) is used to report the location of sales-type lease income if it is not reported separately in the statement of comprehensive income. It provides information about which line item in the statement of comprehensive income includes the sales-type lease income.

Example 7—Lessor—Net Investment in Leases

This Example illustrates the modeling for disclosures reporting the components of the aggregate net investment in sales-type and direct financing leases.



	Net Investment in Leases	2020
		(in thousands)
	Sales-type Lease, Net Investment in Leases
L67	Lease Receivable, Sales-type	$	56,920
L68	Unguaranteed Residual Asset, Sales-type	5,080
L69	Net Investment in Leases, Sales-type	$	62,000

	Direct Financing Lease, Net Investment in Leases
L70	Lease Receivable, Direct Financing	$	58,669
L71	Unguaranteed Residual Asset, Direct Financing	5,331
L72	Deferred Selling Profit, Direct Financing	(8,000		)
L73	Net Investment in Leases, Direct Financing	$	56,000

L74	Net Investment in Leases	$	118,000

Figure 7.1

The legend for the elements used to tag the facts is:



	Standard Label	Balance Type	Data Type	Period Type	Element Name
L67	Sales-type Lease, Lease Receivable	Debit	monetaryItemType	Instant	SalesTypeLeaseLeaseReceivable
L68	Sales-type Lease, Unguaranteed Residual Asset	Debit	monetaryItemType	Instant	SalesTypeLeaseUnguaranteedResidualAsset
L69	Sales-type Lease, Net Investment in Lease	Debit	monetaryItemType	Instant	SalesTypeLeaseNetInvestmentInLease
L70	Direct Financing Lease, Lease Receivable	Debit	monetaryItemType	Instant	DirectFinancingLeaseLeaseReceivable
L71	Direct Financing Lease, Unguaranteed Residual Asset	Debit	monetaryItemType	Instant	DirectFinancingLeaseUnguaranteedResidualAsset
L72	Direct Financing Lease, Deferred Selling Profit	Credit	monetaryItemType	Instant	DirectFinancingLeaseDeferredSellingProfit
L73	Direct Financing Lease, Net Investment in Lease	Debit	monetaryItemType	Instant	DirectFinancingLeaseNetInvestmentInLease
L74	Net Investment in Lease	Debit	monetaryItemType	Instant	NetInvestmentInLease

Figure 7.2

The XBRL report view created using the modeling structure is provided here:



	Standard Label	Preferred Label
			Report-wide Value
L67	Sales-type Lease, Lease Receivable	Lease Receivable, Sales-type	56920000
L68	Sales-type Lease, Unguaranteed Residual Asset	Unguaranteed Residual Asset, Sales-type	5080000
L69	Sales-type Lease, Net Investment in Lease	Net Investment in Leases, Sales-type	62000000
L70	Direct Financing Lease, Lease Receivable	Lease Receivable, Direct Financing	58669000
L71	Direct Financing Lease, Unguaranteed Residual Asset	Unguaranteed Residual Asset, Direct Financing	5331000
L72	Direct Financing Lease, Deferred Selling Profit	Deferred Selling Profit, Direct Financing	8000000
L73	Direct Financing Lease, Net Investment in Lease	Net Investment in Leases, Direct Financing	56000000
L74	Net Investment in Lease	Net Investment in Leases	118000000

Figure 7.3

Notes:


•	The Taxonomy provides two sets of line item elements that total to “Net Investment in Lease” (L74), one set for current and noncurrent detail (not used in this example) and another set for unclassified sales-type and direct financing leases detail used in this example.

Appendix A—Changes to 2020 Taxonomy Implementation Guide from 2017 Taxonomy Implementation Guide



Example Number(s) or Section	Figure(s)	Explanation	2017 Reference	2017 Element	2017 Standard Label	2020 Reference	2020 Element	2020 Standard Label
Example 1	1.2	Deprecated existing element with duration period type and created new element with instant period type	L1	LesseeOperatingLeaseLeaseNotYetCommencedTermOfContract	Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract	L1	LesseeOperatingLeaseLeaseNotYetCommencedTermOfContract1	Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract
Example 1	1.1, 1.2; 1.3	Replaced extension element with US GAAP element. Changed period type to instant from duration when creating US GAAP element.	ExL2	LesseeOperatingLeaseRemainingLeaseTerm	Lessee, Operating Lease, Remaining Lease Term	L2	LesseeOperatingLeaseRemainingLeaseTerm	Lessee, Operating Lease, Remaining Lease Term
Example 1	1.2	Deprecated existing element with duration period type and created new element with instant period type	L3	LesseeLeasingArrangementsOperatingLeasesRenewalTerm	Lessee, Operating Lease, Renewal Term	L3	LesseeOperatingLeaseRenewalTerm	Lessee, Operating Lease, Renewal Term
Example 1	1.2; 1.3	Updated Standard Label.	L9	LesseeOperatingLeaseExistenceOfOptionToExtend	Lessee, Operating Lease, Existence of Option to Extend [true/false]	L9	LesseeOperatingLeaseExistenceOfOptionToExtend	Lessee, Operating Lease, Existence of Option to Extend [true false]

Appendix A—Changes to 2020 Taxonomy Implementation Guide from 2017 Taxonomy Implementation Guide



Example Number(s) or Section	Figure(s)	Explanation	2017 Reference	2017 Element	2017 Standard Label	2020 Reference	2020 Element	2020 Standard Label
Example 1	1.2; 1.3	Updated Standard Label.	L10	LesseeOperatingLeaseLeaseNotYetCommencedExistenceOfOptionToExtend	Lessee, Operating Lease, Lease Not yet Commenced, Existence of Option to Extend [true/false]	L10	LesseeOperatingLeaseLeaseNotYetCommencedExistenceOfOptionToExtend	Lessee, Operating Lease, Lease Not yet Commenced, Existence of Option to Extend [true false]
Example 1	1.2; 1.3	Updated Standard Label.	L15	LesseeOperatingLeaseExistenceOfOptionToTerminate	Lessee, Operating Lease, Existence of Option to Terminate [true/false]	L15	LesseeOperatingLeaseExistenceOfOptionToTerminate	Lessee, Operating Lease, Existence of Option to Terminate [true false]
Example 1	1.2; 1.3	Updated Standard Label on Axis and Domain (domain not included here as it is not referenced in the example).	A1	RangeAxis	Range [Axis]	A1	RangeAxis	Statistical Measurement [Axis]
Examples 1 and 2	Notes	Added note to explain that the Weighted Average Remaining Lease Term element should not be used with the Statistical Measurement [Axis], and the Remaining Lease Term element should not be used to tag the the weighted-average remaining lease term.

Appendix A—Changes to 2020 Taxonomy Implementation Guide from 2017 Taxonomy Implementation Guide



Example Number(s) or Section	Figure(s)	Explanation	2017 Reference	2017 Element	2017 Standard Label	2020 Reference	2020 Element	2020 Standard Label
Example 2	2.2	Deprecated existing element with duration period type and created new element with instant period type.	L31	FinanceLeaseWeightedAverageRemainingLeaseTerm	Finance Lease, Weighted Average Remaining Lease Term	L31	FinanceLeaseWeightedAverageRemainingLeaseTerm1	Finance Lease, Weighted Average Remaining Lease Term
Examples 2 and 3a	2.2 and 3a.2	Deprecated existing element with duration period type and created new element with instant period type.	L32	OperatingLeaseWeightedAverageRemainingLeaseTerm	Operating Lease, Weighted Average Remaining Lease Term	L32	OperatingLeaseWeightedAverageRemainingLeaseTerm1	Operating Lease, Weighted Average Remaining Lease Term
Examples 3a and 3b	3a.1; 3a.2; 3a.3 and 3b.1; 3b.2; 3b.3	Updated standard label and documentation label.	L35	LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	Lessee, Operating Lease, Liability, Payments, Due Next Twelve Months	L35	LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	Lessee, Operating Lease, Liability, to be Paid, Year One
Examples 3a and 3b	3a.1; 3a.2; 3a.3 and 3b.1; 3b.2; 3b.3	Updated standard label and documentation label.	L36	LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	Lessee, Operating Lease, Liability, Payments, Due Year Two	L36	LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	Lessee, Operating Lease, Liability, to be Paid, Year Two
Examples 3a and 3b	3a.1; 3a.2; 3a.3 and 3b.1, 3b.2, 3b.3	Updated standard label and documentation label.	L37	LesseeOperatingLeaseLiabilityPaymentsDueYearThree	Lessee, Operating Lease, Liability, Payments, Due Year Three	L37	LesseeOperatingLeaseLiabilityPaymentsDueYearThree	Lessee, Operating Lease, Liability, to be Paid, Year Three

Appendix A—Changes to 2020 Taxonomy Implementation Guide from 2017 Taxonomy Implementation Guide



Example Number(s) or Section	Figure(s)	Explanation	2017 Reference	2017 Element	2017 Standard Label	2020 Reference	2020 Element	2020 Standard Label
Examples 3a and 3b	3a.1; 3a.2; 3a.3 and 3b.1, 3b.2, 3b.3	Updated standard label and documentation label.	L38	LesseeOperatingLeaseLiabilityPaymentsDueYearFour	Lessee, Operating Lease, Liability, Payments, Due Year Four	L38	LesseeOperatingLeaseLiabilityPaymentsDueYearFour	Lessee, Operating Lease, Liability, to be Paid, Year Four
Examples 3a and 3b	3a.1; 3a.2; 3a.3 and 3b.1, 3b.2, 3b.3	Updated standard label and documentation label.	L39	LesseeOperatingLeaseLiabilityPaymentsDueYearFive	Lessee, Operating Lease, Liability, Payments, Due Year Five	L39	LesseeOperatingLeaseLiabilityPaymentsDueYearFive	Lessee, Operating Lease, Liability, to be Paid, Year Five
Examples 3a and 3b	3a.1; 3a.2; 3a.3 and 3b.1, 3b.2, 3b.3	Updated standard label and documentation label.	L40	LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive	Lessee, Operating Lease, Liability, Payments, Due after Year Five	L40	LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive	Lessee, Operating Lease, Liability, to be Paid, after Year Five
Examples 3a and 3b	3a.1; 3a.2; 3a.3 and 3b.1, 3b.2, 3b.3	Updated standard label and documentation label.	L41	LesseeOperatingLeaseLiabilityPaymentsDue	Lessee, Operating Lease, Liability, Payments, Due	L41	LesseeOperatingLeaseLiabilityPaymentsDue	Lessee, Operating Lease, Liability, to be Paid
Example 3	3.1; 3.2; 3.3	Split Example 3 into Example 3a and Example 3b and Figures 3.1; 3.2; and 3.3 as Figures 3a.1; 3a.2; and 3a.3 and Figures 3b.1; 3b.2; 3b.3 to match.

Appendix A—Changes to 2020 Taxonomy Implementation Guide from 2017 Taxonomy Implementation Guide



Example Number(s) or Section	Figure(s)	Explanation	2017 Reference	2017 Element	2017 Standard Label	2020 Reference	2020 Element	2020 Standard Label
Example 3b		Added Example 3b “Lessee—Maturity of Operating Lease Liabilities and Reconciliation of Operating Lease Liabilities Recognized in the Classified Statement of Financial Position.”
Example 4		Added new Example 4 “Presentation of Right-of-Use Asset with Plant, Property and Equipment in the Unclassified Statement of Financial Position.”
Example 5		Moved previous Example 4 “Lessor—Direct Financing Lease Income” to Example 5.
Example 6		Moved Example 5 “Lessor—Sales-Type Lease Income” to Example 6.
Example 7		Moved Example 6 “Lessor—Net Investment in Leases” to Example 7.