{"iri":"http://fasb.org/us-gaap/2026#ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost","label":"Share-Based Payment Arrangement, Plan Modification, Incremental Cost","definition":"An excess of the fair value of the modified award over the fair value of the award immediately before the modification.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost"}