{"iri":"http://fasb.org/us-gaap/2026#InterestAndFeeIncomeLoansRealEstateConstruction","label":"Interest and Fee Income, Loans, Real Estate Construction","definition":"Interest and fee income from loans used for real estate development and construction costs. Such loans are referred to as \"Construction\" loans or mortgages.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#InterestAndFeeIncomeLoansRealEstateConstruction"}