{"iri":"http://fasb.org/us-gaap/2026#ProceedsFromIssuanceOfFirstMortgageBond","label":"Proceeds from Issuance of First Mortgage Bond","definition":"The cash inflow from amounts received from a long-term debt instrument secured by a first mortgage deed of trust, containing a pledge of real property. The lender has the highest claim on the property in case of default.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ProceedsFromIssuanceOfFirstMortgageBond"}