{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationSeparatelyRecognizedTransactionAcquisitionRelatedCostExpensedStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration","label":"Business Combination, Separately Recognized Transaction, Acquisition-Related Cost, Expensed, Statement of Income or Comprehensive Income [Extensible Enumeration]","definition":"Indicates line item in statement of income or comprehensive income that includes expense for acquisition-related cost incurred to effect business combination and recognized separately from acquisition of asset and assumption of liability. Includes, but is not limited to, finder's fee and advisory, legal, accounting, valuation, and other professional and consulting fees. Excludes integration, restructuring, and other post-combination costs; cost related to acquisition of asset; and acquisition-related cost for transaction with third party.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessCombinationSeparatelyRecognizedTransactionAcquisitionRelatedCostExpensedStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration"}