{"iri":"http://fasb.org/us-gaap/2026#NoninterestExpenseOfferingCost","label":"Offering Cost, Expense","definition":"Amount of expense for cost associated with issuance of security by investment company. Includes, but is not limited to, legal fee pertaining to share offered for sale, registration fee, underwriting, printing prospectus, and initial fee for listing on exchange.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#NoninterestExpenseOfferingCost"}