{"iri":"http://fasb.org/us-gaap/2026#IncrementalCommonSharesAttributableToAcceleratedShareRepurchaseAgreements","label":"Incremental Common Shares Attributable to Dilutive Effect of Accelerated Share Repurchase Agreements","definition":"Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of accelerated share repurchase agreements. An accelerated share repurchase program is a combination of transactions that permits an entity to purchase a targeted number of shares immediately with the final purchase price of those shares determined by an average market price over a fixed period of time.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#IncrementalCommonSharesAttributableToAcceleratedShareRepurchaseAgreements"}