{"iri":"http://fasb.org/us-gaap/2026#OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsAdditionsAdditionalCreditLosses","label":"Other-than-Temporary Impairment, Credit Losses Recognized in Earnings, Additions, Additional Credit Losses","definition":"Amount of increase in accumulated credit loss recognized in earnings for other-than-temporary impairment (OTTI) of debt security held for which previous OTTI was recognized in other comprehensive income (OCI), investor does not intend to sell debt security, and it is not more likely than not that investor will be required to sell debt security before recovery of its amortized cost basis.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsAdditionsAdditionalCreditLosses"}