{"iri":"http://fasb.org/us-gaap/2026#IncreaseDecreaseInDeferredPolicyAcquisitionCosts","label":"Increase (Decrease) in Deferred Policy Acquisition Costs","definition":"The increase (decrease) during the reporting period in the balance sheet value of capitalized sales costs that are associated with acquiring a new insurance customers.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#IncreaseDecreaseInDeferredPolicyAcquisitionCosts"}