{"iri":"http://fasb.org/us-gaap/2026#OwnshareLendingArrangementEarningsPerShareTreatment","label":"Own-share Lending Arrangement, Earnings Per Share, Treatment","definition":"Describes the entity's treatment of shares outstanding, in an own-share lending arrangement in contemplation of a convertible debt offering or other financing, for purposes of calculating earnings per share.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#OwnshareLendingArrangementEarningsPerShareTreatment"}