{"iri":"http://fasb.org/us-gaap/2026#ReceivablesCreditCardThirdPartyIntermediariesArrangementsDescription","label":"Receivables, Credit Card, Third-Party Intermediaries, Arrangements, Description (Deprecated 2026)","definition":"This element represents a description of arrangements with third-party service providers with which the entity processes or transacts credit card sales. The arrangement terms described may (without limitation) include which party has the credit risk for the transactions; the date or period of expiration for the arrangement; if the entity may purchase any outstanding receivables held by the service provider at the end of the term; if the third-party service provider qualifies as a variable interest entity for consolidation purposes; the rate charged the entity by the third-party service provider; where the receivables due from the third-party service provider are included in the statement of financial position and where in the statement of income the charges to the entity by the third-party administrator are included; and the settlement period for collection from the third-party service provider for the subject credit card sales.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ReceivablesCreditCardThirdPartyIntermediariesArrangementsDescription"}