{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationOrJointVentureFormationValuationAllowanceDeferredTaxAssetEffectOnContributedCapitalIncreaseDecrease","label":"Business Combination or Joint Venture Formation, Valuation Allowance, Deferred Tax Asset, Effect on Contributed Capital, Increase (Decrease)","definition":"Amount of increase (decrease) in valuation allowance for deferred tax asset acquired in business combination or from joint venture formation, or both, and reported as adjustment to contributed capital. Excludes change in valuation allowance within measurement period.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessCombinationOrJointVentureFormationValuationAllowanceDeferredTaxAssetEffectOnContributedCapitalIncreaseDecrease"}