{"iri":"http://fasb.org/us-gaap/2026#AllowanceForLoanAndLeaseLossesLoansAcquired","label":"Allowance for Loan and Lease Losses, Loans Acquired","definition":"Amount of addition to allowance reserve for credit loss arising from purchase of loan and lease portfolios.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AllowanceForLoanAndLeaseLossesLoansAcquired"}