{"iri":"http://fasb.org/us-gaap/2026#TransfersOfFinancialAssetsAccountedForAsSaleInitialFairValueOfLiabilitiesIncurred","label":"Transfers of Financial Assets Accounted for as Sale, Initial Fair Value of Liabilities Incurred","definition":"Represents the initial fair value recorded for liabilities incurred on transfer of financial assets in a securitization, asset-backed financing arrangement, or a similar transfer which transaction is recognized as a sale of the transferred financial assets.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#TransfersOfFinancialAssetsAccountedForAsSaleInitialFairValueOfLiabilitiesIncurred"}