{"iri":"http://fasb.org/us-gaap/2026#DeferredFinanceCostsOwnshareLendingArrangementIssuanceCostsAdjustment","label":"Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Adjustment","definition":"The amount of any adjustment recognized to the balance of unamortized issuance costs associated with a share-lending arrangement entered into by the entity, in contemplation of a convertible debt offering or other financing, due, for example, to default by the share borrower.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredFinanceCostsOwnshareLendingArrangementIssuanceCostsAdjustment"}