{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet","label":"Business Combination, Recognized Asset Acquired to Liability Assumed, Excess (Less)","definition":"Amount of asset acquired in excess of (less than) liability assumed in business combination and recognized at acquisition date. Excludes goodwill.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet"}