{"iri":"http://fasb.org/us-gaap/2026#PaymentToAcquireLifeInsurancePolicyOperatingActivities","label":"Payment to Acquire Life Insurance Policy, Operating Activities","definition":"Amount of cash outflow for payment of premium on corporate-owned life insurance policy, classified as operating activities. Includes, but is not limited to, bank-owned life insurance policy.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PaymentToAcquireLifeInsurancePolicyOperatingActivities"}