{"iri":"http://fasb.org/us-gaap/2026#AllCertainLoansAcquiredInTransferAccountedForAsDebtSecuritiesNotAccountedForUsingIncomeRecognitionModelEndOfPeriodAtCarryingValue","label":"All Certain Loans Acquired in Transfer Accounted for as Debt Securities, Not Accounted for Using Income Recognition Model, End of Period, at Carrying Value","definition":"The recorded value of all loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which the income recognition model was not applied.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AllCertainLoansAcquiredInTransferAccountedForAsDebtSecuritiesNotAccountedForUsingIncomeRecognitionModelEndOfPeriodAtCarryingValue"}