{"iri":"http://fasb.org/us-gaap/2026#AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings","label":"Adjustments to Additional Paid in Capital, Dividends in Excess of Retained Earnings","definition":"Amount of decrease in additional paid in capital (APIC) resulting from dividends legally declared (or paid) in excess of retained earnings balance.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings"}