{"iri":"http://fasb.org/us-gaap/2026#RealEstateLiabilitiesAssociatedWithAssetsHeldForDevelopmentAndSale","label":"Real Estate Liabilities Associated with Assets Held for Development and Sale","definition":"For banks, amount of all liabilities for which a financial institution is required to include in its calculation of net investment in real estate assets held for development or sale.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#RealEstateLiabilitiesAssociatedWithAssetsHeldForDevelopmentAndSale"}