{"iri":"http://fasb.org/us-gaap/2026#PreferredStockDividendsIncomeStatementImpact","label":"Preferred Stock Dividends, Income Statement Impact","definition":"The amount of preferred stock dividends that is an adjustment to net income apportioned to common stockholders.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PreferredStockDividendsIncomeStatementImpact"}