{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue","label":"Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value","definition":"Fair value of noncontrolling interest in acquiree at acquisition date when acquirer holds less than 100 percent of equity interest in acquiree.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue"}