{"iri":"http://fasb.org/us-gaap/2026#ClosedBlockOperationsBenefitsAndExpense","label":"Closed Block Operations, Benefits and Expense","definition":"Amount of benefits, claims and expenses that are related to an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block). Includes, but is not limited to, death benefits, matured endowments, participating dividends, general expenses and deferred acquisition costs related to the closed block.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ClosedBlockOperationsBenefitsAndExpense"}