{"iri":"http://fasb.org/us-gaap/2026#ContractsAccountedForUnderPercentageOfCompletionMember","label":"Contracts Accounted for under Percentage of Completion [Member]","definition":"Modifications to or changes in assumptions surrounding contracts accounted for under the percentage of completion method of accounting. Percentage of completion is a method of accounting whereby profit on a long-term (construction) contracts is recognized based on reliable estimates as to the degree of completion generally based on contractual relationships (costs incurred to total costs anticipated).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ContractsAccountedForUnderPercentageOfCompletionMember"}