{"iri":"http://fasb.org/us-gaap/2026#LoansReceivableHeldForSaleNetNotPartOfDisposalGroup","label":"Financing Receivable, Held-for-Sale, Not Part of Disposal Group, after Valuation Allowance","definition":"Amount, after valuation allowance, of financing receivable held for sale and not part of disposal group. Excludes loan covered under loss sharing agreement and loan classified as investment in debt security.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LoansReceivableHeldForSaleNetNotPartOfDisposalGroup"}