{"iri":"http://fasb.org/us-gaap/2026#IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions","label":"Income (Loss) from Equity Method Investments, Net of Dividends or Distributions","definition":"This element represents the undistributed income (or loss) of equity method investments, net of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain noncontrolled corporations; such investments are accounted for under the equity method of accounting. This element excludes distributions that constitute a return of investment, which are classified as investing activities.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions"}