{"iri":"http://fasb.org/us-gaap/2026#IncrementalCommonSharesAttributableToWrittenPutOptions","label":"Incremental Common Shares Attributable to Dilutive Effect of Written Put Options","definition":"Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of outstanding written put options using the reverse treasury stock method.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#IncrementalCommonSharesAttributableToWrittenPutOptions"}