XML 44 R30.htm IDEA: XBRL DOCUMENT
v3.23.3

Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2023
Accounting Policies [Abstract] |
Schedule of Reclassified for Book Purposes Amounts Arising from Permanent Book or Tax Differences Related to the Different Tax Treatment of Paydown Gains and Losses | the Company reclassified for book purposes amounts arising from permanent book/tax differences related to the different tax treatment of paydown gains and losses, Taxable Subsidiary partnership investments, nondeductible taxes paid and income/(loss) from wholly owned subsidiaries as follows:
|  | As of June 30,
|  | 2023 |  | 2022 |  | 2021
Additional paid-in capital |  | $ | (284,155) |  | $ | (264,971) |  | $ | (263,947)
Distributable earnings |  |  | 284,155 |  |  | 264,971 |  |  | 263,947
Schedule of Distributable Earnings on Tax Basis | At June 30, 2023, June 30, 2022 and June 30, 2021, the components of distributable earnings/(loss) on a tax basis are as follows:
|  | As of June 30,
|  | 2023 |  | 2022 |  | 2021
Undistributed net investment income |  | $ | 11,648,379 |  | $ | 9,342,951 |  | $ | 8,587,905
Accumulated capital gains (losses) and other |  |  | (27,970,779) |  |  | (15,703,257) |  |  | (6,846,521)
Capital loss carryover |  |  | (73,713,555) |  |  | (57,692,925) |  |  | (52,026,948)
Unrealized appreciation (depreciation) |  |  | (23,015,323) |  |  | (43,884,017) |  |  | (51,942,136)
Distributions payable |  |  | (2,590,520) |  |  | (2,157,872) |  |  | (2,088,265)
Distributable earnings (loss) |  | $ | (115,641,798) |  | $ | (110,095,120) |  | $ | (104,315,965)

X
- Definition Schedule of distributable earnings on tax basis. + References No definition available. + Details
Name: | icmb_ScheduleOfDistributableEarningsOnTaxBasisTableTextBlock
Namespace Prefix: | icmb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration