{"iri":"http://fasb.org/us-gaap/2026#CapitalUnitsAdjustmentForMarketChanges","label":"Capital Units, Adjustment for Market Changes","definition":"The adjustment for market appreciation or depreciation of capital units or shares.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#CapitalUnitsAdjustmentForMarketChanges"}