{"iri":"http://fasb.org/us-gaap/2026#ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationWrittenOff","label":"Research and Development Asset Acquired in Transaction Other than Business Combination or Joint Venture Formation, Writeoff","definition":"Amount of writeoff for research and development asset 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#ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationWrittenOff"}