{"iri":"http://fasb.org/us-gaap/2026#FairValueOptionReasonsForElection","label":"Fair Value, Option, Reasons for Election","definition":"This item represents a narrative discussing management's reasons for electing a fair value option for each eligible item or group of similar eligible items as of the date of the statement of financial position.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FairValueOptionReasonsForElection"}