{"iri":"http://fasb.org/us-gaap/2026#FinancingReceivableBeforeAllowanceForCreditLossAndFee","label":"Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process","definition":"Amortized cost, before allowance for credit loss, fee, and loan in process, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FinancingReceivableBeforeAllowanceForCreditLossAndFee"}