{"iri":"http://fasb.org/us-gaap/2026#AccumulatedDistributionsInExcessOfNetIncome","label":"Accumulated Distributions in Excess of Net Income","definition":"The amount as of the balance sheet date by which cumulative distributions to shareholders (or partners) exceed retained earnings (or accumulated earnings).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AccumulatedDistributionsInExcessOfNetIncome"}