{"iri":"http://fasb.org/us-gaap/2026#AccountingStandardsUpdate202302LowIncomeHousingTaxCreditInvestmentRemovalOfDelayedEquityContributionCumulativeEffectMember","label":"Accounting Standards Update 2023-02 Cumulative Effect, Period of Adoption, Low Income Housing Tax Credit Investment, Removal of Delayed Equity Contribution [Member]","definition":"Accounting Standards Update 2023-02 Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the FASB Emerging Issues Task Force) applied using cumulative-effect adjustment in period of adoption transition method for amendment related to removal of delayed equity contribution for investment in limited liability entity that manages or invests in qualified affordable housing project and is flow-through entity for tax purpose, that are not accounted for using proportional amortization method.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AccountingStandardsUpdate202302LowIncomeHousingTaxCreditInvestmentRemovalOfDelayedEquityContributionCumulativeEffectMember"}