{"iri":"http://fasb.org/us-gaap/2026#BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome","label":"Banking and Thrift, Premium, Discount, and Intangible Asset, Year of Business Combination, Income before Tax, Increase (Decrease)","definition":"Amount of increase (decrease) in income before tax from accretion of discount (amortization of premium and intangible asset) in year of business combination when asset of acquired entity exceed 10 percent of consolidated assets.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessAcquisitionsPurchasePriceAllocationYearOfAcquisitionNetEffectOnIncome"}