{"iri":"http://fasb.org/us-gaap/2026#ClosedPortfolioAndBeneficialInterestLastOfLayerAmortizedCost","label":"Financial Asset, Closed Portfolio and Beneficial Interest, Portfolio Layer Method, Amortized Cost","definition":"Amortized cost of closed portfolio of financial asset and beneficial interest secured by financial instrument, used to designate hedging relationship in which hedged item is expected to be outstanding for designated hedge period.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ClosedPortfolioAndBeneficialInterestLastOfLayerAmortizedCost"}