{"iri":"http://fasb.org/us-gaap/2026#AffordableHousingProjectInvestmentWriteDownAmount","label":"Investment Program, Proportional Amortization Method, Elected, Impairment Loss","definition":"Amount of impairment loss for investment that generates income tax credit and other income tax benefit under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under tax credit program not meeting condition for accounting under proportional amortization method.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AffordableHousingProjectInvestmentWriteDownAmount"}