{"iri":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPClassificationOfDividends","label":"Employee Stock Ownership Plan (ESOP), Classification of Dividends (Deprecated 2025)","definition":"Describes the entity's reporting of dividends on ESOP shares. For unallocated shares, describe the reduction of debt, reduction of accrued interest payable, or the increase of compensation cost. For allocated shares, describe the charge to retained earnings.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPClassificationOfDividends"}