{"iri":"http://fasb.org/us-gaap/2026#RealEstateHeldForDevelopmentAndSaleNet","label":"Real Estate Held for Development and Sale, Net","definition":"For banks, amount of real estate assets held for development or sale, net of associated liabilities.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#RealEstateHeldForDevelopmentAndSaleNet"}