{"iri":"http://fasb.org/us-gaap/2026#IncreaseDecreaseInPrepaidReinsurancePremiums","label":"Increase (Decrease) in Prepaid Reinsurance Premiums","definition":"The change in prepaid reinsurance premiums recorded on the balance sheet, which is needed to adjust net income to arrive at net cash flows provided by or used in operations.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#IncreaseDecreaseInPrepaidReinsurancePremiums"}