{"iri":"http://fasb.org/us-gaap/2026#DeferredTaxAssetsInProcessResearchAndDevelopment","label":"Deferred Tax Asset, In-Process Research and Development","definition":"Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from in-process research and development cost acquired in business combination or from joint venture formation or both.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredTaxAssetsInProcessResearchAndDevelopment"}