{"iri":"http://fasb.org/us-gaap/2026#HowTheMaximumExposureToLossIsDeterminedQualitative","label":"Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Determination Methodology","definition":"Describes and explains the methodology (for example, procedures or techniques) for estimating the maximum exposure to loss of the reporting entity as a result of its involvement with the Variable Interest Entity (VIE).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#HowTheMaximumExposureToLossIsDeterminedQualitative"}