{"iri":"http://fasb.org/us-gaap/2026#LiquidationBasisOfAccountingLiquidationPlan","label":"Liquidation Basis of Accounting, Liquidation Plan, Description","definition":"Description of plan for liquidation under liquidation basis of accounting. Includes, but is not limited to, manner by which asset and other item, expected to be sold in liquidation that had not been previously recognized as asset, are expected to be disposed of and manner by which liability is expected to be settled.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LiquidationBasisOfAccountingLiquidationPlan"}