{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationReasonForBusinessCombination","label":"Business Combination, Reason for Business Combination","definition":"This element represents a description of the primary reason for the business combination which may consist of general categories such as top-line growth, synergistic benefits, market share, and diversification and the more detailed factors that might apply.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessCombinationReasonForBusinessCombination"}