{"iri":"http://fasb.org/us-gaap/2026#DebtSecuritiesHeldToMaturityTransferToAvailableForSaleAllowanceForCreditLossExpenseReversal","label":"Debt Securities, Held-to-Maturity, Transfer out, Allowance for Credit Loss, Expense Reversal","definition":"Amount of reversal of credit loss expense on investment in debt security measured at amortized cost (held-to-maturity) transferred out of held-to-maturity into 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#DebtSecuritiesHeldToMaturityTransferToAvailableForSaleAllowanceForCreditLossExpenseReversal"}