{"iri":"http://fasb.org/us-gaap/2026#DebtSecuritiesHeldToMaturityChangeInMethodCreditLossExpenseReversal","label":"Debt Securities, Held-to-Maturity, Change in Method, Credit Loss Expense (Reversal)","definition":"Amount of expense (reversal of expense) for expected credit loss on investment in debt security measured at amortized cost (held-to-maturity), from change in methodology.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DebtSecuritiesHeldToMaturityChangeInMethodCreditLossExpenseReversal"}