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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For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

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Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease.

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Amortized cost excluding accrued interest, after allowance for credit loss, of financing receivable. Excludes net investment in lease.

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Amortized cost excluding accrued interest, before allowance for credit loss, of financing receivable. Excludes net investment in lease.

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Amortized cost of financing receivable on nonaccrual status. Excludes net investment in lease.

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Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.

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Amount of expected credit loss for credit exposure on off-balance-sheet commitment, including but not limited to, loan commitment, standby letter of credit, financial guarantee not accounted for as insurance. Excludes off-balance sheet credit exposure accounted for as insurance and instrument accounted for under derivatives and hedging.

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