{"iri":"http://fasb.org/us-gaap/2026#LandUnderOptionArrangementsPolicy","label":"Land under Option Arrangements, Policy [Policy Text Block]","definition":"Disclosure of accounting policy for including or excluding land under option arrangements in financial reports, which may include a discussion of options on land owned by variable interest entities, and timing and manner in which related impairment losses are determined and recognized.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LandUnderOptionArrangementsPolicy"}