{"iri":"http://fasb.org/us-gaap/2026#AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature","label":"Adjustments to Additional Paid in Capital, Convertible Debt with Conversion Feature","definition":"Amount of increase (decrease) in additional paid in capital (APIC) resulting from recognition of deferred taxes for convertible debt with a beneficial conversion feature.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature"}