{"iri":"http://fasb.org/us-gaap/2026#DebtSecuritiesAvailableForSaleAndHeldToMaturityAllowanceForCreditLoss","label":"Debt Securities, Available-for-Sale and Held-to-Maturity, Allowance for Credit Loss","definition":"Amount of allowance for credit loss on investment in debt security measured at amortized cost (held-to-maturity) and investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DebtSecuritiesAvailableForSaleAndHeldToMaturityAllowanceForCreditLoss"}