{"iri":"http://fasb.org/us-gaap/2026#DebtSecuritiesAvailableForSaleAccountingPolicyElectionAccruedInterestWriteoffMethodFixedList","label":"Debt Securities, Available-for-Sale, Accounting Policy Election, Accrued Interest Writeoff Method [Fixed List]","definition":"Indicates method of writeoff for accrued interest on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). Acceptable values are \"Reversing interest income\", \"Recognizing credit loss expense\", and \"Reversing interest income and recognizing credit loss expense\".","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DebtSecuritiesAvailableForSaleAccountingPolicyElectionAccruedInterestWriteoffMethodFixedList"}