{"iri":"http://fasb.org/us-gaap/2026#PrivateCompanyBusinessCombinationIdentifiableIntangibleAssetElection","label":"Private Company, Business Combination, Intangible Asset, Policy Election [true false]","definition":"Indicates (true false) whether private company elected to apply accounting alternative for not recognizing eligible intangible asset separately from goodwill in transaction applying acquisition method for business combination, applying equity method of accounting, adopting fresh-start reporting in reorganization, or accounting for formation of joint venture.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PrivateCompanyBusinessCombinationIdentifiableIntangibleAssetElection"}