{"iri":"http://fasb.org/us-gaap/2026#AmortizationOfAcquisitionCosts","label":"Amortization of Acquisition Costs","definition":"The amount of expense recognized in the current period that reflects the allocation of capitalized costs associated with acquisition of business. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AmortizationOfAcquisitionCosts"}