{"iri":"http://fasb.org/us-gaap/2026#GrandfatheredESOPExpenseRecognitionDividendsUsedByESOPForDebtService","label":"Grandfathered ESOP Expense Recognition, Dividends Used by ESOP for Debt Service","definition":"For grandfathered ESOP shares acquired prior to January 1, 1993, the amount of ESOP dividends used to pay debt service by the sop.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#GrandfatheredESOPExpenseRecognitionDividendsUsedByESOPForDebtService"}