{"iri":"http://fasb.org/us-gaap/2026#GainLossOnSaleOfOtherLoansAndLeases","label":"Gain (Loss) on Sale of Other Loans and Leases","definition":"The gains (losses) included in earnings that represent the difference between the sale price and the carrying value of other loans and leases that were sold during the reporting period; excludes gains (losses) on sales of consumer and mortgage loans. This element refers to the gain (loss) and not to the cash proceeds of the sales. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#GainLossOnSaleOfOtherLoansAndLeases"}