{"iri":"http://fasb.org/us-gaap/2026#DebtInstrumentSinkingFundDescription","label":"Debt Instrument, Sinking Fund Description","definition":"Describes the provision of a debt agreement that requires the borrower to periodically place monies into a fund which is used to retire, typically annually, a portion of the outstanding debt.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DebtInstrumentSinkingFundDescription"}