XML 56 R44.htm IDEA: XBRL DOCUMENT
v3.24.3

Significant Accounting Policies - Additional Information (Details) | 12 Months Ended
--- | ---
Jun. 30, 2024 USD ($) Loans | Dec. 31, 2023 USD ($) | Jun. 30, 2023 USD ($) Loans | Dec. 31, 2022 USD ($) | Jun. 30, 2022 USD ($) | Dec. 31, 2021 USD ($)
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |  |  |
Number of loans on Non-accrual status | Loans | 4 |  | 6 |  |  |
Percentage of portfolio at fair value | 5.00% |  | 4.08% |  |  |
Interest Income | $ 1,002,168 |  | $ 491,359 |  | $ 1,256,008 |
Proceeds from sale of investment | 2,500,000 |  |  |  |  |
Long-term receivable | 631,667 |  | 0 |  |  |
Escrow Receivable | 97,173 |  | 0 |  |  |
Paid in kind dividends | $ 0 |  | 0 |  | 0 |
Investment company taxable income | 90.00% |  |  |  |  |
Percentage of net ordinary income | 98.00% |  |  |  |  |
Percentage of capital gain | 98.20% |  |  |  |  |
Excise tax |  | $ 264,386 |  | $ 294,330 |  | $ 264,756
Distributions | $ 8,637,842 |  | 9,065,336 |  | 8,630,756 |
Short-term capital loss carryforward,net | 2,016,805 |  |  |  |  |
Long-term capital loss carryforward,net | 99,053,234 |  |  |  |  |
Short-term capital loss deferral | 264,276 |  |  |  |  |
Long-term capital loss deferral | $ 14,467,636 |  |  |  |  |
Description of Pre-Incentive Fee Net Investment Income | the Income-Based Fee is calculated and payable quarterly in arrears based on the Company’s Pre-Incentive Fee Net Investment Income (as defined below) for the immediately preceding fiscal quarter, subject to a total return requirement (the “Total Return Requirement”) and deferral of non-cash amounts, and is 20.0% of the amount, if any, by which the Company’s Pre-Incentive Fee Net Investment Income, expressed as a rate of return on the value of our net assets attributable to its common stock, for the immediately preceding fiscal quarter, exceeds a 2.0% (which is 8.0% annualized) hurdle rate and a “catch-up” provision measured as of the end of each fiscal quarter. Under this provision, in any fiscal quarter, the Adviser receives no Incentive Fee until the Company’s Pre-Incentive Fee Net Investment Income equals the hurdle rate of 2.0%, but then receives, as a “catch-up,” 100% of the Company’s Pre-Incentive Fee Net Investment Income with respect to that portion of such Pre-Incentive Fee Net Investment Income, if any, that exceeds the hurdle rate but is less than 2.5% (which is 10.0% annualized). The effect of the “catch-up” provision is that, subject to the Total Return Requirement and deferral provisions discussed below, if Pre-Incentive Fee Net Investment Income exceeds 2.5% in any fiscal quarter, the Adviser receives 20.0% of our Pre-Incentive Fee Net Investment Income |  |  |  |  |
Description of Income-Based Fee Payable | No Income-Based Fee is payable under the Advisory Agreement except to the extent 20.0% of the cumulative net increase in net assets resulting from operations over the fiscal quarter for which fees are being calculated and the Lookback Period (as defined below) exceeds the cumulative Incentive Fees accrued and/or paid for the Lookback Period. |  |  |  |  |
Advisor fees | $ 816,777 |  | 906,218 |  |  |
Incentive Fees |  |  |  |  | 0 |
Deferred Interest Income Paid in Kind | $ 2,106,424 |  | 1,320,239 |  | 311,190 |
Capital gains fee, description | the Capital Gains Fee is determined and payable in arrears as of the end of each fiscal year (or upon termination of the Advisory Agreement, as of the termination date), commencing with the fiscal year ended June 30, 2021, and is equal to 20.0% of the Company’s cumulative aggregate realized capital gains from the Commencement Date through the end of that fiscal year, computed net of the Company’s aggregate cumulative realized capital losses and the Company’s aggregate cumulative unrealized capital depreciation through the end of such year, less the aggregate amount of any previously paid Capital Gains Fees. If such amount is negative, then no Capital Gains Fee will be payable for such year. |  |  |  |  |
Escrow Receivable, Discount Rate | 8.60% |  |  |  |  |
Long-Term Receivable, Discount Rate | 8.60% |  |  |  |  |
Default Rate [Member] |  |  |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |  |  |
Fair Value Inputs Probability of collection | 50.00% |  |  |  |  |
Equity investments |  |  |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |  |  |
Payment in kind, Interest received | $ 784,854 |  | 691,972 |  | 282,952 |
Deferred Income-Based Fees Write off | 72,942 |  |  |  | 348,670 |
Income-Based Fee | 0 |  | 401,597 |  |  |
Advisor fees | 128,876 |  | 201,817 |  |  |
Incentive Fees | 16,929 |  |  |  |  |
Deferred Interest Income Paid in Kind | 111,947 |  | 201,817 |  | 182,095 |
Debt investments |  |  |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |  |  |
Payment in kind, Interest received | $ 2,106,424 |  | $ 1,320,239 |  | $ 311,190 |

X
- Definition Capital Gains Fee, Description + References No definition available. + Details
Name: | icmb_CapitalGainsFeeDescription
Namespace Prefix: | icmb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Deferred Income-Based Fees Write off + References No definition available. + Details
Name: | icmb_DeferredIncomeBasedFeesWriteOff
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Description of Income-Based Fee Payable + References No definition available. + Details
Name: | icmb_DescriptionOfIncomeBasedFeePayable
Namespace Prefix: | icmb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Description of Pre-Incentive Fee Net Investment Income + References No definition available. + Details
Name: | icmb_DescriptionOfPreIncentiveFeeNetInvestmentIncome
Namespace Prefix: | icmb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Escrow Receivable + References No definition available. + Details
Name: | icmb_EscrowReceivable
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Escrow Receivable, Discount Rate + References No definition available. + Details
Name: | icmb_EscrowReceivableDiscountRate
Namespace Prefix: | icmb_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair Value Inputs Probability Of Collection + References No definition available. + Details
Name: | icmb_FairValueInputsProbabilityOfCollection
Namespace Prefix: | icmb_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Interest Income on prepayment of penalties and unamortized discount. + References No definition available. + Details
Name: | icmb_InterestIncomeOnPrepaymentOfPenaltiesAndUnamortizedDiscount
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Long-term capital loss carryforward net. + References No definition available. + Details
Name: | icmb_LongTermCapitalLossCarryforwardNet
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Long-term capital loss deferral. + References No definition available. + Details
Name: | icmb_LongTermCapitalLossDeferral
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Long Term Receivable + References No definition available. + Details
Name: | icmb_LongTermReceivable
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Long-Term Receivable, Discount Rate + References No definition available. + Details
Name: | icmb_LongTermReceivableDiscountRate
Namespace Prefix: | icmb_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of loans on non-accrual status. + References No definition available. + Details
Name: | icmb_NumberOfLoansOnNonAccrualStatus
Namespace Prefix: | icmb_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Percentage of capital gain. + References No definition available. + Details
Name: | icmb_PercentageOfCapitalGain
Namespace Prefix: | icmb_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of net ordinary income. + References No definition available. + Details
Name: | icmb_PercentageOfNetOrdinaryIncome
Namespace Prefix: | icmb_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of portfolio at fair value. + References No definition available. + Details
Name: | icmb_PercentageOfPortfolioAtFairValue
Namespace Prefix: | icmb_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Percentage of taxable income. + References No definition available. + Details
Name: | icmb_PercentageOfTaxableIncome
Namespace Prefix: | icmb_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Proceeds from Sale of Investment. + References No definition available. + Details
Name: | icmb_ProceedsFromSaleOfInvestment
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Short term capital loss carryforward net. + References No definition available. + Details
Name: | icmb_ShortTermCapitalLossCarryforwardNet
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Short-term capital loss deferral. + References No definition available. + Details
Name: | icmb_ShortTermCapitalLossDeferral
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of paid and unpaid paid-in-kind dividends (PIK) declared for classes of stock, for example, but not limited to, common and preferred. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 2 -SubTopic 405 -Topic 942 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477787/942-405-45-2 + Details
Name: | us-gaap_DividendsPaidinkind
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The excise taxes collected by a public utility and reported in revenues if the amount of excise taxes is equal to 1 percent or more of such total. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(1)(e)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_ExciseTaxesCollected
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 101 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-101 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of fee income including, but not limited to, managerial assistance, servicing of investment, and origination and commitment fees. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(1)(c)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1 + Details
Name: | us-gaap_FeeIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of fee payable for management of operations based on performance under arrangement, including, but not limited to, investment. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(12)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1 + Details
Name: | us-gaap_IncentiveFeePayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of interest income from investment paid in kind, classified as operating. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 6 -Subparagraph (SX 210.12-14(Column E)(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-6 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 6 -Subparagraph (SX 210.12-14(Column E)(Footnote 6)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 6 -Subparagraph (SX 210.12-14(Column E)(Footnote 6)(c)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-6 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1 + Details
Name: | us-gaap_InterestIncomeOperatingPaidInKind
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of dividend distribution from ordinary income and capital gain. Excludes distribution for tax return of capital. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 205 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478009/946-205-45-4 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480990/946-20-50-8 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 205 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478009/946-205-45-3 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3 + Details
Name: | us-gaap_InvestmentCompanyDividendDistribution
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of fee payable for management of fund or trust. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(12)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1 + Details
Name: | us-gaap_ManagementFeePayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Interest received on loans and other debt instruments during the current period. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 16 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-16 + Details
Name: | us-gaap_ProceedsFromInterestReceived
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDefaultRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_EquityMethodInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=icmb_DebtInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |