{"iri":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares","label":"Employee Stock Ownership Plan (ESOP), Number of Allocated Shares","definition":"The shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares"}