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