{"iri":"http://fasb.org/us-gaap/2026#DebtSecuritiesHeldToMaturityTransferToAvailableForSaleAllowanceForCreditLossExpense","label":"Debt Securities, Available-for-Sale, Transfer in, Allowance for Credit Loss, Expense","definition":"Amount of credit loss expense on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) transferred into available-for-sale out of 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#DebtSecuritiesHeldToMaturityTransferToAvailableForSaleAllowanceForCreditLossExpense"}