State Of Idaho
Office Of The State Controller
2017 GAAP Closing Procedures Manual

04b Direct Financing Leases Receivable (GL 1910)
Due Date: July 10

At June 30, 2017
Agency Code:
000 		Name of Agency:
Agency		Current Status:
Temporary
Prepared by (Originator):
Job Title:
Phone:
Date:
Approved by (Approver):
Job Title:
Phone:
Date:
Select here if this is a continuation of an already submitted Closing Package:

Fund Number(s):

Direct Financing Leases
Required future minimum rental payments for each of the five succeeding fiscal years, and in five-year increments thereafter, are as follows:

2018
2023-2027
2019
2028-2032
2020
2033-2037
2021 Total
2022
Lease 1
Lease 2
Lease 3
Description of leased item
Total minimum lease rental payments to be received
Amounts representing interest
Amounts representing executory costs
Amounts representing profit on executory costs
Allowance for uncollectibles
Total initial direct costs
Unguaranteed residual values of leased property
Total contingent rentals received during the fiscal year being reported:
Total unearned income for direct financing leases as of June 30:



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TimestampAudit Trail
05/01/2025 11:42:53 PMAnonymous - Created