{"iri":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPDebtStructureDirectLoanDescription","label":"Employee Stock Ownership Plan (ESOP), Debt Structure, Direct Loan, Description","definition":"Description of the terms of a loan made to the ESOP by a lender other than the employer, including interest rate and repayment requirements, and description of any guarantee of debt repayment made by the employer to the lender.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPDebtStructureDirectLoanDescription"}