XML 52 R43.htm IDEA: XBRL DOCUMENT v3.25.3

Significant Accounting Policies - Additional Information (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2025 USD ($) Investments Loans	Sep. 30, 2024 USD ($)	Sep. 30, 2025 USD ($) Segment Investments Loans	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2024 USD ($) Loans
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Interest income	$ 154,101	$ 102,899	$ 514,416	$ 729,521
Operating and reporting segment | Segment			1
Investment company taxable income			90.00%
Percentage of net ordinary income			98.00%
Percentage of capital gain			98.20%
Excise tax	60,666	221,655	$ 371,635	278,561
Distributions	2,020,368	1,728,450	5,480,721	6,048,129
Taxable subsidiaries	0	0	0	0		$ 0
Equity investments
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Payment in kind, interest received	$ 0	212,979	$ 452,742	615,400
Number of Equity Investments on Non Accrual Status | Investments	1		1
Equity investments | Non-Accrual Status [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Percentage of portfolio at fair value	3.29%		3.29%
Debt investments
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Number of loans on non-accrual status | Loans	4		4			5
Payment in kind, interest received	$ 340,359	$ 1,880,707	$ 1,123,511	$ 3,281,551
Debt investments | Non-Accrual Status [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Percentage of portfolio at fair value	1.11%		1.11%			3.64%
One Thousand Eight Hundred Eighty Eight Industrial Services, LLC [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Proceeds from sale of investment					$ 2,500,000
Short-Term Receivable	$ 352,308		$ 352,308

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

Number of Equity Investments on Non Accrual Status

+ References

No definition available.

+ Details

Name:	icmb_NumberOfEquityInvestmentsOnNonAccrualStatus
Namespace Prefix:	icmb_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	instant

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 Receivable

+ References

No definition available.

+ Details

Name:	icmb_Short-TermReceivable
Namespace Prefix:	icmb_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Taxable Subsidiaries

+ References

No definition available.

+ Details

Name:	icmb_TaxableSubsidiaries
Namespace Prefix:	icmb_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

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 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

Number of reporting units tested for impairment of goodwill. A reporting unit is an operating segment or one level below an operating segment.

+ References

No definition available.

+ Details

Name:	us-gaap_NumberOfReportingUnits
Namespace Prefix:	us-gaap_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	duration

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_FairValueByAssetClassAxis=us-gaap_EquityMethodInvestmentsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtInstrumentAxis=icmb_Non-AccrualStatusMember
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:

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=icmb_OneThousandEightHundredEightyEightIndustrialServicesLlcMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: