{"iri":"http://fasb.org/us-gaap/2026#FinancingReceivableTransferToHeldForInvestmentAllowanceForCreditLossExpense","label":"Financing Receivable, Transfer to Held-for-Investment, Allowance for Credit Loss, Expense","definition":"Amount of expense for allowance for credit loss on financing receivable transferred to held-for-investment classification.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FinancingReceivableTransferToHeldForInvestmentAllowanceForCreditLossExpense"}