{"iri":"http://fasb.org/us-gaap/2026#DeferredTaxLiabilityNotRecognizedDeterminationOfDeferredTaxLiabilityIsNotPracticablePolicyholdersSurplus","label":"Deferred Tax Liability Not Recognized, Determination of Deferred Tax Liability is Not Practicable, Policyholders' Surplus (Deprecated 2025)","definition":"Assertion that the determination of the amount of the unrecognized deferred tax liability relating to a temporary difference due to a policyholders' surplus is not practicable.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredTaxLiabilityNotRecognizedDeterminationOfDeferredTaxLiabilityIsNotPracticablePolicyholdersSurplus"}