{"iri":"http://fasb.org/us-gaap/2026#DebtSecuritiesHeldToMaturityAccountingPolicyElectionAccruedInterestWriteoffMethodFixedList","label":"Debt Securities, Held-to-Maturity, Accounting Policy Election, Accrued Interest Writeoff Method [Fixed List]","definition":"Indicates method of writeoff for accrued interest on investment in debt security measured at amortized cost (held-to-maturity). 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#DebtSecuritiesHeldToMaturityAccountingPolicyElectionAccruedInterestWriteoffMethodFixedList"}