{"iri":"http://fasb.org/us-gaap/2026#DistributionOfCapitalStockOfSubsidiariesToStockholdersInCorporateLiquidationsAndReorganizationsMember","label":"Distribution of Capital Stock of Subsidiaries to Stockholders in Corporate Liquidations and Reorganizations [Member]","definition":"The distribution of nonmonetary assets such as capital stock of subsidiaries to stockholders in corporate liquidations or plans of reorganization that involve disposing of all or segments of the business.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#DistributionOfCapitalStockOfSubsidiariesToStockholdersInCorporateLiquidationsAndReorganizationsMember"}