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Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Fair value of investment in debt security measured at amortized cost (held-to-maturity).

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Fair value portion of an agreement for an unconditional promise by the maker to pay the holder a definite sum of money at a future date.

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