{"iri":"http://fasb.org/us-gaap/2026#FinancingReceivableAllowanceForCreditLosses","label":"Financing Receivable, Allowance for Credit Loss","definition":"Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FinancingReceivableAllowanceForCreditLosses"}