{"iri":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPDebtStructureIndirectLoanDescription","label":"Employee Stock Ownership Plan (ESOP), Debt Structure, Indirect Loan, Description","definition":"Description of the terms of a loan, including interest rate and repayment requirements, made by a third-party lender to the employer relating to loans made by the employer to the ESOP, 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#EmployeeStockOwnershipPlanESOPDebtStructureIndirectLoanDescription"}