{"iri":"http://fasb.org/us-gaap/2026#NoncontrollingInterestInVariableInterestEntity","label":"Noncontrolling Interest in Variable Interest Entity","definition":"Portion of equity (net assets) in a variable interest entity (VIE) not attributable, directly or indirectly, to the parent entity. That is, this is the portion of equity in a VIE that is attributable to the noncontrolling interest (previously referred to as minority interest).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#NoncontrollingInterestInVariableInterestEntity"}