{"iri":"http://fasb.org/us-gaap/2026#DerivativeCapInterestRate","label":"Derivative, Cap Interest Rate","definition":"Cap rate on an interest rate derivative such as an interest rate cap or collar. If market rates exceed the cap rate, a payment or receipt is triggered on the contract.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DerivativeCapInterestRate"}