{"iri":"http://fasb.org/us-gaap/2026#EquityMethodInvestmentDeferredGainOnSale","label":"Equity Method Investment, Deferred Gain on Sale","definition":"This element represents disclosure of the amount of gain which has been deferred as the result of the sale of a business or operating assets to a highly leveraged entity which deferred gain has been reflected in the accompanying statement of financial position as reduction from the related asset.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EquityMethodInvestmentDeferredGainOnSale"}