{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCosts","label":"Business Combination, Separately Recognized Transaction, Acquisition-Related Cost, Incurred","definition":"Amount of 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; advisory, legal, accounting, valuation, and other professional and consulting fees; and cost of registering and issuing debt and equity securities. 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#BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCosts"}