{"iri":"http://fasb.org/us-gaap/2026#FinancialGuaranteeInsuranceContractsPremiumReceivedOverContractPeriodPremiumReceivableAccretion","label":"Financial Guarantee Insurance Contracts, Premium Received over Contract Period, Premium Receivable, Accretion","definition":"The amount of accretion on premium receivable in the statement of income for financial guarantee insurance contracts where premium is received over the contract period.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FinancialGuaranteeInsuranceContractsPremiumReceivedOverContractPeriodPremiumReceivableAccretion"}