{"iri":"http://fasb.org/us-gaap/2026#DeferredTaxAssetIntraEntityTransferAssetOtherThanInventory","label":"Deferred Tax Asset, Intra-Entity Transfer, Asset Other than Inventory","definition":"Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from intra-entity transfer of asset within consolidated group. Excludes intra-entity transfer of inventory.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredTaxAssetIntraEntityTransferAssetOtherThanInventory"}