{"iri":"http://fasb.org/us-gaap/2026#FairValueOptionChangesInInstrumentSpecificCreditRiskGainsLossesOnLiabilitiesMethodology","label":"Fair Value, Option, Changes in Instrument-Specific Credit Risk, Gains (Losses) on Liabilities, Methodology","definition":"For liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, 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#FairValueOptionChangesInInstrumentSpecificCreditRiskGainsLossesOnLiabilitiesMethodology"}