{"iri":"http://fasb.org/us-gaap/2026#AccountingStandardsUpdate202302LowIncomeHousingTaxCreditInvestmentRemovalOfDelayedEquityContributionRetrospectiveMember","label":"Accounting Standards Update 2023-02 Retrospective, 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 retrospective transition method for amendment related to removal of delayed equity contribution for investment in limited liability entity that manage or invest 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#AccountingStandardsUpdate202302LowIncomeHousingTaxCreditInvestmentRemovalOfDelayedEquityContributionRetrospectiveMember"}