{"iri":"http://fasb.org/us-gaap/2026#DeferredTaxLiabilityNotRecognizedEventsThatWouldCauseTemporaryDifferenceToBeTaxableBadDebtReserveForTaxPurposesOfQualifiedLender","label":"Deferred Tax Liability Not Recognized, Events that Would Cause Temporary Difference to be Taxable, Bad Debt Reserve for Tax Purposes of Qualified Lender","definition":"Description of events that would cause the temporary difference for which a deferred tax liability has not been recognized, because of the exceptions to comprehensive recognition of deferred taxes related to a bad debt reserve for tax purposes of a qualified lender, to be taxable.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredTaxLiabilityNotRecognizedEventsThatWouldCauseTemporaryDifferenceToBeTaxableBadDebtReserveForTaxPurposesOfQualifiedLender"}