{"iri":"http://fasb.org/us-gaap/2026#ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue","label":"Excess of Replacement or Current Costs over Stated LIFO Value","definition":"The excess of replacement or current cost over the stated LIFO (last in first out) inventory value when the LIFO inventory method is utilized.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue"}