{"iri":"http://fasb.org/us-gaap/2026#PrivateCompanySimplifiedHedgeAccountingApproachSettlementValueLiabilityBeforeOffset","label":"Private Company, Simplified Hedge Accounting Approach, Settlement Value, Liability, before Offset","definition":"Settlement value, before effect of master netting arrangement, of liability 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#PrivateCompanySimplifiedHedgeAccountingApproachSettlementValueLiabilityBeforeOffset"}