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The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

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

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-Topic 326
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Amount of transactions with related party during the financial reporting period.

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Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.

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-Topic 852
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Amount of gain (loss) resulting from the difference between the acquisition price and the selling price or fair value of trading assets and trading liabilities, conducted separately from customer trading activities. Includes, but is not limited to, changes in fair value of trading assets and trading liabilities.

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