{"iri":"http://fasb.org/us-gaap/2026#TransferOfFinancialAssetAccountedForAsSaleDerivativeLiabilityGrossLiabilityIncludingNotSubjectToMasterNettingArrangement","label":"Transfer of Financial Asset Accounted for as Sale, Derivative Liability, before Offset, Including Not Subject to Master Netting Arrangement","definition":"Amount, before effect of master netting arrangement, of derivative liability arising from transaction in transfer of financial asset accounted for as sale and in which transferor retains substantially all of exposure to economic return on transferred financial asset throughout term of transaction. Includes, but is not limited to, derivative liability not subject to master netting arrangement and elected not to be offset.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#TransferOfFinancialAssetAccountedForAsSaleDerivativeLiabilityGrossLiabilityIncludingNotSubjectToMasterNettingArrangement"}