{"iri":"http://fasb.org/us-gaap/2026#PlanOfReorganizationTermsOfPlan","label":"Plan of Reorganization, Terms of Plan","definition":"Description of terms of the plan of reorganization. Does not include a description of debt and equity securities issued or expected to be issued.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PlanOfReorganizationTermsOfPlan"}