{"iri":"http://fasb.org/us-gaap/2026#DeferredTaxLiabilityNotRecognizedDeterminationOfDeferredTaxLiabilityIsNotPracticableBadDebtReserveForTaxPurposesOfQualifiedLender","label":"Deferred Tax Liability Not Recognized, Determination of Deferred Tax Liability is Not Practicable, Bad Debt Reserve for Tax Purposes of Qualified Lender (Deprecated 2025)","definition":"Assertion that the determination of the amount of the unrecognized deferred tax liability relating to a temporary difference due to a bad debt reserve for tax purposes of a qualified lender is not practicable.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredTaxLiabilityNotRecognizedDeterminationOfDeferredTaxLiabilityIsNotPracticableBadDebtReserveForTaxPurposesOfQualifiedLender"}