{"iri":"http://fasb.org/us-gaap/2026#HealthCareOrganizationInsurancePolicyRetrospectivelyRatedPremiumAccrualBasis","label":"Health Care Organization, Insurance Policy, Retrospectively Rated, Premium, Accrual Basis [true false]","definition":"Indicates (true false) whether premium under retrospectively rated insurance policy is accrued based on ultimate cost of experience of insured health care entity or group of health care entities.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#HealthCareOrganizationInsurancePolicyRetrospectivelyRatedPremiumAccrualBasis"}