{"iri":"http://fasb.org/us-gaap/2026#CapitalAccumulationPlans","label":"Capital Accumulation Plans","definition":"Value of stock in an investment or savings plan established by the entity for the benefit of its employees that permits the employees to make investment decisions.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CapitalAccumulationPlans"}