{"iri":"http://fasb.org/us-gaap/2026#PropertyPlantAndEquipmentCollectionsCapitalizationPolicyFixedList","label":"Property, Plant, and Equipment, Collections, Capitalization Policy [Fixed List]","definition":"Indicates capitalization policy for work of art, historical treasure, and similar asset classified as collections. Acceptable values are \"Capitalization\", \"Prospective capitalization\", and \"No capitalization\".","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PropertyPlantAndEquipmentCollectionsCapitalizationPolicyFixedList"}