{"iri":"http://fasb.org/us-gaap/2026#MunicipalInvestmentAgreements","label":"Municipal Investment Agreements","definition":"Carrying value as of the balance sheet date of the obligations arising from contracts specifying rights and responsibilities of a host municipality in the structure or operation of an investment project. For example, proceeds from a revenue bond may be invested temporarily in contracts until disbursements are required for construction of a major project. There is little or no insurance risk for the entity.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#MunicipalInvestmentAgreements"}