{"iri":"http://fasb.org/us-gaap/2026#ReceivableFromOfficersAndDirectorsForIssuanceOfCapitalStock","label":"Receivable from Officers and Directors for Issuance of Capital Stock","definition":"Amounts receivable from officers and directors resulting from the sale of stock to officers or directors before the cash payment is received.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ReceivableFromOfficersAndDirectorsForIssuanceOfCapitalStock"}