{"iri":"http://fasb.org/us-gaap/2026#GrandfatheredESOPExpenseRecognitionDividendsPaidToESOP","label":"Grandfathered ESOP Expense Recognition, Dividends Paid to ESOP","definition":"For grandfathered ESOP shares acquired prior to January 1, 1993, the dividends paid to the ESOP.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#GrandfatheredESOPExpenseRecognitionDividendsPaidToESOP"}