{"iri":"http://fasb.org/us-gaap/2026#EsopDividendOnAllocatedShareIncreaseDecreaseInNetIncomeToCommonShareholderAmount","label":"Employee Stock Ownership Plan, Dividend on Allocated Share, Increase (Decrease) in Income to Common Shareholder, Amount, after Tax","definition":"Amount, after tax, of increase (decrease) in income available to common shareholder for difference between amount of compensation cost reported and amount that would have been reported if allocated share had been converted to common stock at beginning of period, when dividend on allocated share is used to pay debt service for employee stock ownership plan (ESOP).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#EsopDividendOnAllocatedShareIncreaseDecreaseInNetIncomeToCommonShareholderAmount"}