Fair value portion of asset recognized for present right to economic benefit.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
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No definition available.

Fair value portion of the amount that could be realized under a life insurance contract or contracts owned by the entity, commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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Fair value as of the balance sheet date of all interest rate derivative assets designated as cash flow hedging instruments.

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-Topic 815
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