{"iri":"http://fasb.org/us-gaap/2026#LossContingencyUndiscountedAmountOfInsuranceRelatedAssessmentLiability","label":"Loss Contingency, Undiscounted Amount of Insurance-related Assessment Liability","definition":"The liability as of the balance sheet date representing required funding mandated by statute or regulatory authority that is related directly or indirectly to underwriting activities, including pools for self-insurance and excluding premium taxes and income taxes. The funds derived from the assessments generally enable a government guarantor to pay insurance claims in the event that the underwriting insurer is insolvent or otherwise unable to meet its payment obligations.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LossContingencyUndiscountedAmountOfInsuranceRelatedAssessmentLiability"}