{"iri":"http://fasb.org/us-gaap/2026#JointVentureFormationDescription","label":"Joint Venture Formation, Description","definition":"Description of joint venture formation. Includes, but is not limited to, purpose for formation, asset and liability recognized at formation date, and factor making up recognized goodwill.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#JointVentureFormationDescription"}