{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresIssuanceCostsNotExpensedFinancialStatementCaption","label":"Business Combination, Separately Recognized Transaction, Acquisition-Related Cost, Debt and Equity Securities Issuance Cost, Not Expensed, Description","definition":"Description of how acquisition-related cost incurred to issue debt and equity securities to effect business combination for transaction recognized separately from acquisition of asset and assumption of liability, is recognized.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresIssuanceCostsNotExpensedFinancialStatementCaption"}