{"iri":"http://fasb.org/us-gaap/2026#PropertyPlantAndEquipmentCostCapitalization","label":"Property, Plant, and Equipment, Cost Capitalization","definition":"Describes the types of costs an entity capitalizes as part of property, plant and equipment, including the accounting treatment for costs incurred for repairs and maintenance activities.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PropertyPlantAndEquipmentCostCapitalization"}