v3.26.1
Leases
 3 Months Ended
Mar. 31, 2026
Leases [Abstract]  
Leases Leases:
Accounting for Leases as a Lessor
The following table presents amounts included in the Consolidated Income Statement related to lessor activity.
($ in millions)
For the three months ended March 31:20262025
Lease income — sales-type and direct financing leases:
  
Sales-type lease selling price$170 $70 
Less: Carrying value of underlying assets (1)
(49)(30)
Gross profit122 41 
Interest income on lease receivables67 61 
Total sales-type and direct financing lease income189 101 
Lease income — operating leases
13 11 
Variable lease income20 12 
Total lease income$221 $124 
(1)Excludes unguaranteed residual value.
Leases Leases:
Accounting for Leases as a Lessor
The following table presents amounts included in the Consolidated Income Statement related to lessor activity.
($ in millions)
For the three months ended March 31:20262025
Lease income — sales-type and direct financing leases:
  
Sales-type lease selling price$170 $70 
Less: Carrying value of underlying assets (1)
(49)(30)
Gross profit122 41 
Interest income on lease receivables67 61 
Total sales-type and direct financing lease income189 101 
Lease income — operating leases
13 11 
Variable lease income20 12 
Total lease income$221 $124 
(1)Excludes unguaranteed residual value.
Leases Leases:
Accounting for Leases as a Lessor
The following table presents amounts included in the Consolidated Income Statement related to lessor activity.
($ in millions)
For the three months ended March 31:20262025
Lease income — sales-type and direct financing leases:
  
Sales-type lease selling price$170 $70 
Less: Carrying value of underlying assets (1)
(49)(30)
Gross profit122 41 
Interest income on lease receivables67 61 
Total sales-type and direct financing lease income189 101 
Lease income — operating leases
13 11 
Variable lease income20 12 
Total lease income$221 $124 
(1)Excludes unguaranteed residual value.