{"iri":"http://fasb.org/us-gaap/2026#FinancingReceivableExcludingAccruedInterestBeforeAllowanceForCreditLoss","label":"Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss","definition":"Amortized cost excluding accrued interest, before allowance for credit loss, of financing receivable. Excludes net investment in lease.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FinancingReceivableExcludingAccruedInterestBeforeAllowanceForCreditLoss"}