{"iri":"http://fasb.org/us-gaap/2026#GainFromComponentsExcludedFromAssessmentOfFairValueHedgeEffectiveness","label":"Gain from Components Excluded from Assessment of Fair Value Hedge Effectiveness","definition":"Gain relating to components of the gain (loss) on the fair value hedging instrument excluded from the assessment of fair value hedge effectiveness. Recognized in earnings.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#GainFromComponentsExcludedFromAssessmentOfFairValueHedgeEffectiveness"}