{"iri":"http://fasb.org/us-gaap/2026#HedgedAssetFairValueHedgePortfolioLayerMethodCumulativeIncreaseDecreaseExcludedFromAmortizedCost","label":"Hedged Asset, Fair Value Hedge, Portfolio Layer Method, Hedged Layer, Fair Value, Cumulative Increase (Decrease), Excluded from Amortized Cost","definition":"Amount of cumulative increase (decrease) in fair value of hedged asset in fair value hedge, attributable to hedged risk, in portfolio layer hedging relationship, excluded from amortized cost of asset included in closed portfolio.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#HedgedAssetFairValueHedgePortfolioLayerMethodCumulativeIncreaseDecreaseExcludedFromAmortizedCost"}