{"iri":"http://fasb.org/us-gaap/2026#DeferredPolicyAcquisitionCostsAndPresentValueOfFutureInsuranceProfitsAmortizationExpenseAssumptionChange","label":"Deferred Policy Acquisition Costs and Present Value of Future Insurance Profits, Amortization Expense, Assumption Change","definition":"Amount of amortization expense (reversal of amortization expense) of deferred policy acquisition costs and future profits from insurance contract acquired in business combination, from assumption change.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredPolicyAcquisitionCostsAndPresentValueOfFutureInsuranceProfitsAmortizationExpenseAssumptionChange"}