{"iri":"http://fasb.org/us-gaap/2026#EquitySecuritiesFvNiCost","label":"Equity Securities, FV-NI, Cost","definition":"Cost of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). Excludes equity method investment and investment in equity security without readily determinable fair value.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EquitySecuritiesFvNiCost"}