{"iri":"http://fasb.org/us-gaap/2026#FairValueOptionChangesInInstrumentSpecificCreditRiskGainsLossesOnAssetsMethodology","label":"Fair Value, Option, Changes in Instrument-Specific Credit Risk, Gains (Losses) on Assets, Methodology","definition":"For loans and other receivables held as assets, this item represents disclosure of how the gains or losses attributable to changes in instrument-specific credit risk were determined.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FairValueOptionChangesInInstrumentSpecificCreditRiskGainsLossesOnAssetsMethodology"}