XML 56 R49.htm IDEA: XBRL DOCUMENT
v3.25.1

Investments - Schedule of Reconciliation of Investments Measured at Fair value on a recurring basis using Level 3 inputs (Details) - USD ($) | 3 Months Ended
--- | ---
Mar. 31, 2025 | Mar. 31, 2024
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |
Investment Owned, at Fair Value, Beginning Balance | $ 191,616,958 |
Investment Sales and repayments | 7,340,189 | $ 26,658,550
Amortization | 289,989 | 922,739
Net realized gains (losses) | (1,627,282) | $ (6,271,968)
Investment Owned, at Fair Value, Ending Balance | $ 192,447,870 |
Fair Value, Asset, Recurring Basis, Still Held, Unrealized Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] | Interest Income, Operating, Paid in Kind | Interest Income, Operating, Paid in Kind
Senior Secured First Lien Debt Investments |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |
Investment Owned, at Fair Value, Beginning Balance | $ 155,530,390 |
Investment Owned, at Fair Value, Ending Balance | 148,269,027 |
Unsecured Debt Investments |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |
Investment Owned, at Fair Value, Beginning Balance | 0 |
Investment Owned, at Fair Value, Ending Balance | 0 |
Equity, Warrants and Other Investments |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |
Investment Owned, at Fair Value, Beginning Balance | 36,086,568 |
Investment Owned, at Fair Value, Ending Balance | 44,178,843 |
Level 3 |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |
Investment Owned, at Fair Value, Beginning Balance | 173,361,546 | $ 207,381,553
Purchases (including PIK interest) | 6,278,347 | 10,224,161
Investment Sales and repayments | (4,083,820) | (26,658,550)
Amortization | 281,197 | 922,739
Net realized gains (losses) | (1,627,282) | (6,271,968)
Transfers in | 4,949,189 | 0
Transfers out | (4,949,189) | 0
Net change in unrealized (depreciation) appreciation | 4,115,371 | 6,605,346
Investment Owned, at Fair Value, Ending Balance | 178,325,359 | 192,203,281
Change in unrealized appreciation (depreciation) relating to assets | 2,593,736 | (4,019,545)
Level 3 | Senior Secured First Lien Debt Investments |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |
Investment Owned, at Fair Value, Beginning Balance | 137,274,978 | 176,208,787
Purchases (including PIK interest) | 5,382,651 | 10,026,039
Investment Sales and repayments | (4,083,820) | (26,658,550)
Amortization | 281,197 | 922,739
Net realized gains (losses) | (1,627,282) | (6,271,968)
Transfers in | 0 | 0
Transfers out | (4,949,189) | 0
Net change in unrealized (depreciation) appreciation | 1,867,981 | 6,871,111
Investment Owned, at Fair Value, Ending Balance | 134,146,516 | 161,098,158
Change in unrealized appreciation (depreciation) relating to assets | 346,345 | (2,413,463)
Level 3 | Unsecured Debt Investments |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |
Investment Owned, at Fair Value, Beginning Balance | 0 |
Investment Owned, at Fair Value, Ending Balance | 0 |
Level 3 | Equity, Warrants and Other Investments |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |
Investment Owned, at Fair Value, Beginning Balance | 36,086,568 | 31,172,766
Purchases (including PIK interest) | 895,696 | 198,122
Investment Sales and repayments | 0 | 0
Amortization | 0 | 0
Net realized gains (losses) | 0 | 0
Transfers in | 4,949,189 | 0
Transfers out | 0 | 0
Net change in unrealized (depreciation) appreciation | 2,247,390 | (265,765)
Investment Owned, at Fair Value, Ending Balance | 44,178,843 | 31,105,123
Change in unrealized appreciation (depreciation) relating to assets | $ 2,247,391 | $ (1,606,082)

X
- Definition Investment purchases, at cost including PIK interest. + References No definition available. + Details
Name: | icmb_InvestmentPurchasesAtCostIncludingPIKInterest
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Net change in unrealized appreciation (depreciation) on investments. + References No definition available. + Details
Name: | icmb_NetChangeInUnrealizedAppreciationDepreciationOnInvestments
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Proceeds from sales and repayments of investments. + References No definition available. + Details
Name: | icmb_ProceedsFromSalesAndRepaymentsOfInvestments
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Transfers in + References No definition available. + Details
Name: | icmb_TransfersIn
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Transfers out + References No definition available. + Details
Name: | icmb_TransfersOut
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Indicates line item in statement of income or comprehensive income that includes unrealized gain (loss) from asset measured at fair value using unobservable input (level 3) and still held. + References Reference 1: 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 2: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 102 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-102 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 + Details
Name: | us-gaap_FairValueAssetRecurringBasisStillHeldUnrealizedGainLossStatementOfIncomeExtensibleList
Namespace Prefix: | us-gaap_
Data Type: | enum2:enumerationSetItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of unrealized gain (loss) recognized in income from asset measured at fair value on recurring basis using unobservable input (level 3) and still held. + 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/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 102 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-102 Reference 4: 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 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of accretion (amortization) of purchase discount (premium) on nonoperating securities. + 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(8)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_InvestmentIncomeNetAmortizationOfDiscountAndPremium
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Sum of the carrying amounts as of the balance sheet date of all investments. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 80 -Name Accounting Standards Codification -Section 55 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480078/944-80-55-14 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 80 -Name Accounting Standards Codification -Section 55 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480078/944-80-55-9 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(h)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(6)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
Name: | us-gaap_Investments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of realized gain (loss) on investment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(3)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 + Details
Name: | us-gaap_RealizedInvestmentGainsLosses
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/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(2)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 + Details
Name: | us-gaap_ScheduleOfInvestmentIncomeReportedAmountsByCategoryLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_InvestmentTypeAxis=icmb_SeniorSecuredFirstLienDebtInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=icmb_UnsecuredDebtInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_EquitySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |