{"iri":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPEffectOnEarningsPerShare","label":"Employee Stock Ownership Plan (ESOP), Effect on Earnings Per Share (Deprecated 2025)","definition":"Describes the treatment of ESOP shares in earnings per share computations.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPEffectOnEarningsPerShare"}