{"iri":"http://fasb.org/us-gaap/2026#DeferredFinanceCostsOwnshareLendingArrangementIssuanceCostsGross","label":"Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Gross","definition":"Amount of issuance costs recognized in a share-lending arrangement entered into by the entity, in contemplation of a convertible debt offering or other financing, before deduction of accumulated amortization or effects of subsequent adjustments.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredFinanceCostsOwnshareLendingArrangementIssuanceCostsGross"}