{"iri":"http://fasb.org/us-gaap/2026#PrivateCompanySimplifiedHedgeAccountingApproachSettlementValueAssetBeforeOffset","label":"Private Company, Simplified Hedge Accounting Approach, Settlement Value, Asset, before Offset","definition":"Settlement value, before effect of master netting arrangement, of asset for cash flow hedge of variable-rate borrowing with receive-variable, pay-fixed interest rate swap under simplified hedge accounting approach used by private company.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PrivateCompanySimplifiedHedgeAccountingApproachSettlementValueAssetBeforeOffset"}