{"iri":"http://fasb.org/us-gaap/2026#StateInsuranceDepartmentStatutoryToNAICAmountOfReconcilingItem","label":"State Insurance Department, Statutory to NAIC, Amount of Reconciling Item","definition":"Amount of statutory capital and surplus for effect from applying permitted statutory accounting practice in excess of (less than) either state-prescribed or National Association of Insurance Commissioners' (NAIC) statutory accounting practice.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#StateInsuranceDepartmentStatutoryToNAICAmountOfReconcilingItem"}