{"iri":"http://fasb.org/us-gaap/2026#FinancingReceivableAllowanceForCreditLossesEffectOfChangeInMethod","label":"Financing Receivable, Allowance for Credit Losses, Effect of Change in Method","definition":"The effect of a change in method or methods for calculating the allowance for credit losses on the current period provision.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FinancingReceivableAllowanceForCreditLossesEffectOfChangeInMethod"}