{"iri":"http://fasb.org/us-gaap/2026#ThresholdPeriodOfValueDeclineInEquitySecuritiesToBeConsideredOtherThanTemporaryImpairment","label":"Threshold Period of Value Decline in Equity Securities to be considered Other than Temporary Impairment","definition":"Threshold period for investment in equity securities in a continuous decline in value to be considered other than temporary impairment (OTTI), in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ThresholdPeriodOfValueDeclineInEquitySecuritiesToBeConsideredOtherThanTemporaryImpairment"}