{"iri":"http://fasb.org/us-gaap/2026#CertainLoansAcquiredInTransferAccountedForAsDebtSecuritiesAccretableYieldPeriodIncreaseDecrease","label":"Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Period Increase (Decrease)","definition":"Amount of increase (decrease) of the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans accounted for as debt securities, with evidence of deterioration of credit quality.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CertainLoansAcquiredInTransferAccountedForAsDebtSecuritiesAccretableYieldPeriodIncreaseDecrease"}