{"iri":"http://fasb.org/us-gaap/2026#InventoryRealEstateHeldForSale","label":"Inventory, Real Estate, Held-for-Sale","definition":"Represents properties which were acquired directly or through foreclosure for which a committed plan to sell exists and an active program to market such properties has been initiated.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#InventoryRealEstateHeldForSale"}