{"iri":"http://fasb.org/us-gaap/2026#BadDebtReserveForTaxPurposesOfQualifiedLender","label":"Bad Debt Reserve, Tax Purpose of Qualified Lender","definition":"Amount of bad debt reserves for tax purposes of qualified lenders excluded in calculating deferred taxes.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BadDebtReserveForTaxPurposesOfQualifiedLender"}