{"iri":"http://fasb.org/us-gaap/2026#GainsLossesOnSalesOfOtherRealEstate","label":"Gains (Losses) on Sales of Other Real Estate","definition":"The net gain (loss) resulting from sales and other disposals of other real estate owned, increases (decreases) in the valuation allowance for foreclosed real estate, and write-downs of other real estate owned after acquisition or physical possession.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#GainsLossesOnSalesOfOtherRealEstate"}