{"iri":"http://fasb.org/us-gaap/2026#DebtSecuritiesHeldToMaturityAccountingPolicyElectionNotToMeasureAllowanceForCreditLossForAccruedInterest","label":"Debt Securities, Held-to-Maturity, Accounting Policy Election, Not to Measure Allowance for Credit Loss for Accrued Interest [true false]","definition":"Indicates (true false) whether accounting policy was elected not to measure allowance for credit loss for accrued interest on 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#DebtSecuritiesHeldToMaturityAccountingPolicyElectionNotToMeasureAllowanceForCreditLossForAccruedInterest"}