{"iri":"http://fasb.org/us-gaap/2026#DescriptionOfLocationOfGainLossOnInterestRateDerivativeInstrumentsNotDesignatedAsHedgingInstrumentsInFinancialStatements","label":"Description of Location of Gain (Loss) on Interest Rate Derivative Instruments Not Designated as Hedging Instruments in Financial Statements","definition":"Description of where the net gain (loss) on interest rate derivatives not designated as hedging instruments are reported in the statement of income or other statement of financial performance.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DescriptionOfLocationOfGainLossOnInterestRateDerivativeInstrumentsNotDesignatedAsHedgingInstrumentsInFinancialStatements"}