{"iri":"http://fasb.org/us-gaap/2026#ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationFairValueAcquired","label":"Research and Development Asset Acquired in Transaction Other than Business Combination or Joint Venture Formation, Cost Capitalized","definition":"Amount of cost capitalized for research and development acquired in transaction other than business combination or from joint venture formation or both. Includes, but is not limited to, software to be sold, leased, or marketed.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationFairValueAcquired"}