{"iri":"http://fasb.org/us-gaap/2026#InvestmentProgramProportionalAmortizationMethodAppliedNonIncomeTaxRelatedActivityAndOtherReturnStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration","label":"Investment Program, Proportional Amortization Method, Applied, Non-Income-Tax-Related Activity and Other Return, Statement of Income or Comprehensive Income [Extensible Enumeration]","definition":"Indicates line item in statement of income or comprehensive income that includes income (loss) from non-income-tax-related activity and other return on investment under tax credit program accounted for using proportional amortization method, not recognized in income tax expense (benefit).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#InvestmentProgramProportionalAmortizationMethodAppliedNonIncomeTaxRelatedActivityAndOtherReturnStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration"}