{"iri":"http://fasb.org/us-gaap/2026#EntityNotSubjectToIncomeTax","label":"Entity Not Subject to Income Tax [true false]","definition":"Indicates (true false) whether entity is not subject to income tax because income is taxed directly to owner.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EntityNotSubjectToIncomeTax"}