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propertyhedge_sidednessderivative

hedge_sidedness


Whether the hedging instrument provides a one-sided effective offset of the hedged risk, as permitted under ASC 815-20-25-76.

one_sided

The hedging instrument provides a one-sided effective offset of the hedged risk.

two_sided

The hedging instrument provides a two-sided effective offset of the hedged risk.

For additional details refer to: https://asc.fasb.org/1943274/2147480682/815-20-25-76