{"iri":"http://fasb.org/us-gaap/2026#DefinedBenefitPlanDescriptionOfAnySubstantiveCommitmentUsedAsBasisForAccountingForBenefitObligation","label":"Defined Benefit Plan, Substantive Commitment Used as Basis for Accounting for Benefit Obligation, Description","definition":"Description of substantive commitment used as basis for accounting for benefit obligation of defined benefit plan. Includes, but is not limited to, past practice or history of regular benefit increases.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DefinedBenefitPlanDescriptionOfAnySubstantiveCommitmentUsedAsBasisForAccountingForBenefitObligation"}