{"iri":"http://fasb.org/us-gaap/2026#CashSurrenderValueFairValueDisclosure","label":"Cash Surrender Value, Fair Value Disclosure","definition":"Fair value portion of the amount that could be realized under a life insurance contract or contracts owned by the entity, commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CashSurrenderValueFairValueDisclosure"}