{"iri":"http://fasb.org/us-gaap/2026#LifeInsuranceCorporateOrBankOwnedAmount","label":"Life Insurance, Corporate or Bank Owned, Amount","definition":"This item represents the amount that could be realized under a life insurance contract or contracts owned by the Entity as of the date of the statement of financial position. Such Entity-owned life insurance policies are commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LifeInsuranceCorporateOrBankOwnedAmount"}