{"iri":"http://fasb.org/us-gaap/2026#LoansAndLeasesReceivableImpairedInterestIncomeRecognizedChangeInPresentValueAttributableToPassageOfTime","label":"Loans and Leases Receivable, Impaired, Interest Income Recognized, Change in Present Value Attributable to Passage of Time","definition":"The amount of interest income on impaired and nonperforming loans that is due to the change in present value attributable to the passage of time.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LoansAndLeasesReceivableImpairedInterestIncomeRecognizedChangeInPresentValueAttributableToPassageOfTime"}