{"iri":"http://fasb.org/us-gaap/2026#MethodOfDeterminingImpairmentsOfPresentValueOfFutureInsuranceProfits","label":"Present Value of Future Insurance Profits, Impairment, Description (Deprecated 2025)","definition":"Description of fact and circumstance leading to impairment of present value of future profits of insurance contract acquired in business combination.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#MethodOfDeterminingImpairmentsOfPresentValueOfFutureInsuranceProfits"}