{"iri":"http://fasb.org/us-gaap/2026#BeneficialInterestSecuredByPrepayableFinancialInstrumentsLastOfLayerAmortizedCost","label":"Beneficial Interest, Portfolio Layer Method, Amortized Cost","definition":"Amortized cost of beneficial interest secured by financial instrument, used to designate hedging relationship in which hedged item is expected to be outstanding for designated hedge period.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BeneficialInterestSecuredByPrepayableFinancialInstrumentsLastOfLayerAmortizedCost"}