{"iri":"http://fasb.org/us-gaap/2026#DebtSecuritiesHeldToMaturityExcludingAccruedInterestCreditLossExpenseReversal","label":"Debt Securities, Held-to-Maturity, Excluding Accrued Interest, Credit Loss Expense (Reversal)","definition":"Amount, excluding accrued interest, of credit loss expense (reversal of expense) 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#DebtSecuritiesHeldToMaturityExcludingAccruedInterestCreditLossExpenseReversal"}