{"iri":"http://fasb.org/us-gaap/2026#ProvisionForLoanAndLeaseLosses","label":"Provision for Loan and Lease Losses","definition":"Amount of expense related to estimated loss from loan and lease transactions.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ProvisionForLoanAndLeaseLosses"}