{"iri":"http://fasb.org/us-gaap/2026#MalpracticeInsuranceMethodOfAccountingForInvestmentInCaptiveInsurer","label":"Malpractice Insurance, Method of Accounting for Investment in Captive Insurer","definition":"Description of a health care entity's method of accounting in its investment in, and the operation of, a captive insurer.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#MalpracticeInsuranceMethodOfAccountingForInvestmentInCaptiveInsurer"}