{"iri":"http://fasb.org/us-gaap/2026#FinancingReceivableExcludingAccruedInterestTransferToHeldForInvestmentAllowanceForCreditLossExpense","label":"Financing Receivable, Excluding Accrued Interest, Transfer in, Allowance for Credit Loss, Expense","definition":"Amount, excluding accrued interest, of credit loss expense on financing receivable transferred into held-for-investment out of held-for-sale classification. 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#FinancingReceivableExcludingAccruedInterestTransferToHeldForInvestmentAllowanceForCreditLossExpense"}