{"iri":"http://fasb.org/us-gaap/2026#DeferredFinanceCostsOwnshareLendingArrangementIssuanceCostsNetClassification","label":"Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Net, Classification","definition":"If not separately presented, identifies the caption on the statement of financial position in which the unamortized balance of recognized deferred issuance costs related to an own-share lending arrangement entered into by the entity, in contemplation of a convertible debt offering or other financing, is included.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredFinanceCostsOwnshareLendingArrangementIssuanceCostsNetClassification"}