{"iri":"http://fasb.org/us-gaap/2026#GiltiTaxAccountingPolicyFixedList","label":"NCTI Tax Accounting Policy [Fixed List]","definition":"Indicates method of accounting for tax on net controlled foreign corporation (CFC) tested income (NCTI) (formerly referred to as global intangible low-taxed income (GILTI)). Acceptable values are \"Tax as incurred\" and \"Deferred tax recognized\".","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#GiltiTaxAccountingPolicyFixedList"}