{"iri":"http://fasb.org/us-gaap/2026#BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionDescription","label":"Banking and Thrift, Premium, Discount, and Intangible Asset, Year of Business Combination, Description","definition":"Description of fair market value adjustment for premium, discount, and intangible asset; method of amortization of premium and intangible asset and accretion of discount; and estimated remaining life in year of business combination when asset of acquired entity exceed 10 percent of consolidated assets.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionDescription"}