{"iri":"http://fasb.org/us-gaap/2026#LiabilityForUnpaidClaimsAndClaimsAdjustmentExpenseBusinessAcquisitions","label":"Liability for Unpaid Claims and Claims Adjustment Expense, Business Combination","definition":"Amount, after deduction of reinsurance recovery, of increase (decrease) in cost of settling unpaid claim acquired in business combination. Includes, but is not limited to, claim incurred but not reported.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LiabilityForUnpaidClaimsAndClaimsAdjustmentExpenseBusinessAcquisitions"}