{"iri":"http://fasb.org/us-gaap/2026#GainsLossesOnExtinguishmentOfDebt","label":"Gain (Loss) on Extinguishment of Debt","definition":"Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#GainsLossesOnExtinguishmentOfDebt"}