{"iri":"http://fasb.org/us-gaap/2026#ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross","label":"Research and Development Arrangement, Contract to Perform for Others, Costs Incurred, Gross","definition":"The amount of costs incurred under a research and development arrangement accounted for as a contract to perform research and development for others.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross"}