{"iri":"http://fasb.org/us-gaap/2026#ShortdurationInsuranceContractsIncurredButNotReportedIbnrClaimsLiabilityNet","label":"Short-Duration Insurance Contracts, Incurred but Not Reported (IBNR) Claims Liability, Net","definition":"Undiscounted amount, after reinsurance, of incurred-but-not-reported (IBNR) liabilities plus expected development on reported claims, for claims and allocated claim adjustment expense for short-duration insurance contracts. Excludes unallocated claim adjustment expense.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ShortdurationInsuranceContractsIncurredButNotReportedIbnrClaimsLiabilityNet"}