{"iri":"http://fasb.org/us-gaap/2026#ImpairmentLossesRelatedToRealEstatePartnerships","label":"Impairment Losses Related to Real Estate Partnerships","definition":"Impairment losses measured as the amount by which the carrying amount of the business or real estate partnerships exceeds the fair value of the business or partnership.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ImpairmentLossesRelatedToRealEstatePartnerships"}