{"iri":"http://fasb.org/us-gaap/2026#ReceivableFromShareholdersOrAffiliatesForIssuanceOfCapitalStock","label":"Receivable from Shareholders or Affiliates for Issuance of Capital Stock","definition":"Amount due from owner or affiliate of reporting entity for issuance of shares. Includes, but is not limited to, amount due for award under share-based payment arrangement. Excludes amount due from officer or director.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ReceivableFromShareholdersOrAffiliatesForIssuanceOfCapitalStock"}