{"iri":"http://fasb.org/us-gaap/2026#PolicyholderFunds","label":"Policyholder Account Balance","definition":"Amount due to policyholder. Includes, but is not limited to, unpaid policy dividend, retrospective refund, and undistributed earnings on participating business. Excludes future policy benefit and claim expense.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PolicyholderFunds"}