{"iri":"http://fasb.org/us-gaap/2026#DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal","label":"Debt Instrument, Convertible, If-converted Value in Excess of Principal","definition":"The amount by which the convertible debt's if-converted value exceeds its principle amount at the balance sheet date, regardless of whether the instrument is currently convertible. This element applies to public companies only.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal"}