{"iri":"http://fasb.org/us-gaap/2026#LiquidationBasisOfAccountingAccruedCost","label":"Liquidation Basis of Accounting, Accrued Cost","definition":"Amount of accrued cost expected to be incurred through end of liquidation under liquidation basis of accounting. Excludes estimated accrued cost to dispose of asset and other item expected to be sold in liquidation under liquidation basis of accounting.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LiquidationBasisOfAccountingAccruedCost"}