{"iri":"http://fasb.org/us-gaap/2026#ProvisionForLoanLeaseAndOtherLosses","label":"Provision for Loan, Lease, and Other Losses","definition":"Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ProvisionForLoanLeaseAndOtherLosses"}