{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationOrJointVentureFormationValuationAllowanceDeferredTaxAssetEffectOnGoodwillIncreaseDecrease","label":"Business Combination or Joint Venture Formation, Valuation Allowance, Deferred Tax Asset, Effect on Goodwill, 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 goodwill. Excludes change in valuation allowance outside of measurement period.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessCombinationOrJointVentureFormationValuationAllowanceDeferredTaxAssetEffectOnGoodwillIncreaseDecrease"}