{"iri":"http://fasb.org/us-gaap/2026#LiquidationBasisOfAccountingAdoption","label":"Liquidation Basis of Accounting, Adoption, Description","definition":"Description of fact and circumstance surrounding adoption of liquidation basis of accounting and determination that liquidation is imminent.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LiquidationBasisOfAccountingAdoption"}