{"iri":"http://fasb.org/us-gaap/2026#DerivativeInstrumentsLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTesting","label":"Derivative Instruments, Loss Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing (Deprecated 2025)","definition":"The portion of losses on derivative instruments designated and qualifying as hedging instruments representing (a) the amount of the hedge ineffectiveness and (b) the amount, if any, excluded from the assessment of hedge effectiveness.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DerivativeInstrumentsLossRecognizedInIncomeIneffectivePortionAndAmountExcludedFromEffectivenessTesting"}