{"iri":"http://fasb.org/us-gaap/2026#ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationWrittenOffStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration","label":"Research and Development Asset Acquired in Transaction Other than Business Combination or Joint Venture Formation, Writeoff, Statement of Income or Comprehensive Income [Extensible Enumeration]","definition":"Indicates line item in statement of income or comprehensive income that includes 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#ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationWrittenOffStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration"}