{"iri":"http://fasb.org/us-gaap/2026#ReorganizationValue","label":"Reorganization Value","definition":"Amount attributed to the reconstituted entity, as well as the expected net realizable value of those assets that will be disposed before reconstitution occurs.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ReorganizationValue"}