{"iri":"http://fasb.org/us-gaap/2026#CertainLoansAcquiredInTransferAccountedForAsDebtSecuritiesAccretableYieldReclassificationsToNonaccretableDifference","label":"Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Reclassifications to Nonaccretable Difference","definition":"Change in the estimate of cash flows expected to be collected, after acquisition of a loan, which results in a decrease in accretable yield (for example, as a result of an other-than-temporary impairment). This relates to loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CertainLoansAcquiredInTransferAccountedForAsDebtSecuritiesAccretableYieldReclassificationsToNonaccretableDifference"}