{"iri":"http://fasb.org/us-gaap/2026#ClosedBlockOperationsChangeInPolicyholderBenefitsAndInterestCreditedToPolicyholderAccountBalances","label":"Closed Block Operations, Change in Policyholder Benefits and Interest Credited to Policyholder Account Balances","definition":"Difference between prior period and current period estimated policy claims and interest due to and designated to policies in 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).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ClosedBlockOperationsChangeInPolicyholderBenefitsAndInterestCreditedToPolicyholderAccountBalances"}