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