{"iri":"http://fasb.org/us-gaap/2026#TaxBasisOfInvestmentsGrossUnrealizedAppreciation","label":"Investment, Tax Basis, Unrealized Gain","definition":"Amount of cumulative increase in investment from unrealized gain when value exceeds cost for federal income tax purpose.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#TaxBasisOfInvestmentsGrossUnrealizedAppreciation"}