{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationBargainPurchaseGainRecognizedDescription","label":"Business Combination, Bargain Purchase, Gain Recognized, Description","definition":"In a business combination in which the amount of net identifiable assets acquired and liabilities assumed exceeds the aggregate consideration transferred or to be transferred (as defined), this element represents a description of the reasons why the transaction resulted in a gain.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessCombinationBargainPurchaseGainRecognizedDescription"}