{"iri":"http://fasb.org/us-gaap/2026#DeferredGainLossOnDiscontinuationOfFairValueHedge","label":"Deferred (Gain) Loss on Discontinuation of Fair Value Hedge","definition":"Amount as of the balance sheet date of the unamortized adjustment to the carrying value of an interest-bearing hedged item made under an effective fair value hedge that is amortized upon discontinuation of the fair value hedge.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredGainLossOnDiscontinuationOfFairValueHedge"}