{"iri":"http://fasb.org/us-gaap/2026#EarningsPerShareNonrecurringCommonControlIntraEntityTransactionsPerBasicShareEffect","label":"Earnings Per Share, Nonrecurring Common Control Intra-Entity Transactions, Per Basic Share, Effect","definition":"The effect of nonrecurring intra-entity transactions between entities under common control involving long-term assets and liabilities that are not required to be eliminated on basic earnings per share.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EarningsPerShareNonrecurringCommonControlIntraEntityTransactionsPerBasicShareEffect"}