{"iri":"http://fasb.org/us-gaap/2026#LiquidationBasisOfAccountingCostsAndIncomes","label":"Liquidation Basis of Accounting, Costs and Incomes (Deprecated 2026)","definition":"Description of costs and incomes accrued in the statement of net assets in liquidation and the period over which those costs are expected to be paid or income earned.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LiquidationBasisOfAccountingCostsAndIncomes"}