{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCostExpensed","label":"Business Combination, Separately Recognized Transaction, Acquisition-Related Cost, Expensed","definition":"Amount of 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#BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCostExpensed"}