{"iri":"http://fasb.org/us-gaap/2026#CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesProvisionForLoanLosses1","label":"Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Provision for Loan Losses","definition":"Amount of expense related to loan loss not 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#CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesProvisionForLoanLosses1"}