{"iri":"http://fasb.org/us-gaap/2026#FairValueOptionCreditRiskGainsLossesOnAssets","label":"Fair Value, Option, Credit Risk, Gains (Losses) on Assets","definition":"This item represents the estimated amount of gains or losses included in earnings during the period attributable to changes in instrument-specific credit risk arising from loans and other receivables held as assets.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FairValueOptionCreditRiskGainsLossesOnAssets"}