{"iri":"http://fasb.org/us-gaap/2026#InvestmentProportionalAmortizationMethodElectedStatementOfFinancialPositionExtensibleEnumeration","label":"Investment, Proportional Amortization Method, Elected, Statement of Financial Position [Extensible Enumeration]","definition":"Indicates line item in statement of financial position that includes investment that generates income tax credit and other income tax benefit under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under tax credit program not meeting condition for accounting under proportional amortization method.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#InvestmentProportionalAmortizationMethodElectedStatementOfFinancialPositionExtensibleEnumeration"}