{"iri":"http://fasb.org/us-gaap/2026#RealEstateOwnedValuationAllowanceComponent","label":"Real Estate Owned, Valuation Allowance, Component (Deprecated 2026)","definition":"The valuation allowance loss on real estate owned or any impairment losses taken against real estate investments held for use or resale.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#RealEstateOwnedValuationAllowanceComponent"}