{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest","label":"Business Combination, Recognized Asset Acquired to Liability Assumed, Excess (Less), and Goodwill, Less Noncontrolling Interest","definition":"Amount of asset acquired in excess of (less than) liability assumed plus goodwill in business combination and recognized at acquisition date, less fair value of noncontrolling interest in acquiree at acquisition date when acquirer holds less than 100 percent of equity interest in acquiree.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest"}