{"iri":"http://fasb.org/us-gaap/2026#ExtinguishmentOfDebtNatureOfRestrictionsOnAssetsSetAsideForScheduledPayments","label":"Extinguishment of Debt, Nature of Restrictions on Assets Set Aside for Scheduled Payments","definition":"Describes restrictions on any assets set aside solely for the purpose of satisfying scheduled payments of a specific obligation, thus freeing the obligor of the responsibility for making payments.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ExtinguishmentOfDebtNatureOfRestrictionsOnAssetsSetAsideForScheduledPayments"}