{"iri":"http://fasb.org/us-gaap/2026#InvestmentProgramProportionalAmortizationMethodPolicyElection","label":"Investment Program, Proportional Amortization Method, Policy Election [true false]","definition":"Indicates (true false) whether proportional amortization method is elected to account for investment that generates income tax credit and other income tax benefit under tax credit program through limited liability entity.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#InvestmentProgramProportionalAmortizationMethodPolicyElection"}