{"iri":"http://fasb.org/us-gaap/2026#PropertyPlantAndEquipmentBasisOfValuation","label":"Property, Plant and Equipment, Basis of Valuation","definition":"Describes the basis at which an entity records its property, plant and equipment (for example at cost, fair value).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PropertyPlantAndEquipmentBasisOfValuation"}