{"iri":"http://fasb.org/us-gaap/2026#LiquidationBasisOfAccountingMethodsAndAssumptions","label":"Liquidation Basis of Accounting, Methods and Assumptions","definition":"Description of the methods and assumptions used to measure assets and liabilities, including subsequent changes to those methods and assumptions.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LiquidationBasisOfAccountingMethodsAndAssumptions"}