{"iri":"http://fasb.org/us-gaap/2026#DeferredTaxesBusinessCombinationValuationAllowanceAvailableToReduceIncomeTaxExpense","label":"Business Combination or Joint Venture Formation, Valuation Allowance, Deferred Tax Asset, Effect on Income Tax Expense, Increase (Decrease)","definition":"Amount of increase (decrease) in valuation allowance for deferred tax asset acquired in business combination or from joint venture formation, or both, and reported as adjustment to income tax expense. Excludes change in valuation allowance within measurement period.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DeferredTaxesBusinessCombinationValuationAllowanceAvailableToReduceIncomeTaxExpense"}