{"iri":"http://fasb.org/us-gaap/2026#FairValueOptionInterestAndDividendsMeasurement","label":"Fair Value, Option, Interest and Dividends, Measurement","definition":"This item represents a description of how interest and dividends are measured and where they are reported in the income statement.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FairValueOptionInterestAndDividendsMeasurement"}