{"iri":"http://fasb.org/us-gaap/2026#OffBalanceSheetCreditLossLiabilityChangeInMethodCreditLossExpenseReversal","label":"Off-Balance-Sheet, Credit Loss, Liability, Change in Method, Credit Loss Expense (Reversal)","definition":"Amount of expense (reversal of expense) for expected credit loss on off-balance sheet commitment, from change in methodology. Excludes off-balance sheet credit exposure accounted for as insurance and instrument accounted for under derivatives and hedging.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#OffBalanceSheetCreditLossLiabilityChangeInMethodCreditLossExpenseReversal"}