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