{"iri":"http://fasb.org/us-gaap/2026#EquityClassifiedWrittenCallOptionModificationDebtModificationIncreaseDecreaseInEquityAmount","label":"Equity-Classified Written Call Option, Modification, Debt Modification, Increase (Decrease) in Equity, Amount","definition":"Amount of increase (decrease) in equity for freestanding written call option classified as equity from modification recognized as debt extinguishment or troubled debt restructuring related to debt modification. Includes, but is not limited to, exchange by issuer and holder. Excludes share-based payment arrangement.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EquityClassifiedWrittenCallOptionModificationDebtModificationIncreaseDecreaseInEquityAmount"}