{"iri":"http://fasb.org/us-gaap/2026#SeparateAccountsLiability","label":"Separate Account, Liability","definition":"Amount of liability for variable contract in which all or portion of contract holder's funds is allocated to specific separate account and supported by assets held in separate account.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#SeparateAccountsLiability"}