{"iri":"http://fasb.org/us-gaap/2026#ParticipatingMortgageLoansAppreciationInMarketValue","label":"Participating Mortgage Loans, Description of Terms","definition":"Description of terms of mortgage that gives the lender the right to share in the appreciation of fair value or results of operations of the mortgaged real estate project.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ParticipatingMortgageLoansAppreciationInMarketValue"}