{"iri":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPDebtStructureDirectLoanAmount","label":"Employee Stock Ownership Plan (ESOP), Debt Structure, Direct Loan, Amount","definition":"The amount reported as a liability as of the balance sheet date by the entity (the employer) of the loan made by a third-party lender directly to the ESOP.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPDebtStructureDirectLoanAmount"}