{"iri":"http://fasb.org/us-gaap/2026#InvestmentProgramProportionalAmortizationMethodAppliedIncomeTaxCreditAndOtherTaxBenefitAmortizationStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration","label":"Investment Program, Proportional Amortization Method, Applied, Amortization Expense, Statement of Income or Comprehensive Income [Extensible Enumeration]","definition":"Indicates line item in statement of income or comprehensive income that includes amortization expense for investment that generates income tax credit and other income tax benefit under tax credit program accounted for using proportional amortization method.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#InvestmentProgramProportionalAmortizationMethodAppliedIncomeTaxCreditAndOtherTaxBenefitAmortizationStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration"}