{"iri":"http://fasb.org/us-gaap/2026#FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount","label":"Financing Receivable, Unamortized Loan Cost (Fee) and Purchase Premium (Discount)","definition":"Amount of unamortized loan commitment, origination, and other costs (fees) and purchase premium (discount) on financing receivable recognized as adjustment to yield. Excludes financing receivable covered under loss sharing agreement.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount"}