{"iri":"http://fasb.org/us-gaap/2026#FairValueOptionReasonsForPartialElection","label":"Fair Value, Option, Reasons for Partial Election","definition":"Where the fair value option is elected for some but not all eligible items within a group of similar eligible items, this item represents a description of those similar items and the reasons for partial election.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FairValueOptionReasonsForPartialElection"}