{"iri":"http://fasb.org/us-gaap/2026#TaxBasisOfInvestmentsUnrealizedAppreciationDepreciationNet","label":"Investment, Tax Basis, Unrealized Gain (Loss)","definition":"Amount of cumulative increase (decrease) in investment from unrealized gain (loss) when value exceeds (is less than) 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#TaxBasisOfInvestmentsUnrealizedAppreciationDepreciationNet"}