{"iri":"http://fasb.org/us-gaap/2026#PaymentsForUnderwritingExpense","label":"Payments for Underwriting Expense","definition":"Cash paid for expenses incurred during underwriting activities (the process to review insurance applications, evaluate risks, accept or reject applications, and determine the premiums to be charged) for insurance companies.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PaymentsForUnderwritingExpense"}