{"iri":"http://fasb.org/us-gaap/2026#IncrementalCommonSharesAttributableToParticipatingNonvestedSharesWithNonForfeitableDividendRights","label":"Incremental Common Shares Attributable to Participating Nonvested Shares with Non-forfeitable Dividend Rights","definition":"This element represents nonvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid). Basic and dilutive earnings per share are generally disclosed for such shares using the two-class method.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#IncrementalCommonSharesAttributableToParticipatingNonvestedSharesWithNonForfeitableDividendRights"}