XML 37 R30.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

Significant Accounting Policies (Tables) | 9 Months Ended
--- | ---
Mar. 31, 2024
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 | During the year ended June 30, 2023, 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
Additional paid-in capital |  | $ | (284,155)
Distributable earnings |  |  | 284,155
Schedule of Distributable Earnings on Tax Basis | At June 30, 2023, the components of distributable earnings on a tax basis were as follows:
|  | As of June 30, 2023
Undistributed net investment income |  | $ | 11,648,379
Accumulated capital gains (losses) and other |  |  | (27,970,779)
Capital loss carryover |  |  | (73,713,555)
Unrealized appreciation (depreciation) |  |  | (23,015,323)
Distributions payable |  |  | (2,590,520)
Distributable earnings (loss) |  | $ | (115,641,798)

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