{"iri":"http://fasb.org/us-gaap/2026#PensionCostsMember","label":"Pension Costs [Member]","definition":"Rate action of a regulator resulting in capitalization or accrual of pension costs.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PensionCostsMember"}