{"iri":"http://fasb.org/us-gaap/2026#GrandfatheredESOPExpenseRecognitionActualInterestIncurredOnESOPDebt","label":"Grandfathered ESOP Expense Recognition, Actual Interest Incurred on ESOP Debt","definition":"For grandfathered ESOP shares acquired prior to January 1, 1993, the actual interest incurred on debt for obligations that the employer may secure on behalf of the ESOP.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#GrandfatheredESOPExpenseRecognitionActualInterestIncurredOnESOPDebt"}