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