{"iri":"http://fasb.org/us-gaap/2026#SiteContingencyFactorsChangingEstimate","label":"Site Contingency, Factors Changing Estimate (Deprecated 2025)","definition":"Factors that may cause a change in an estimate of a possible loss exposure that exceeds the amount accrued for the loss contingency, a recognized asset for third-party recoveries, an estimated loss contingency that has not been accrued, or a disclosed gain contingency for an individual site.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#SiteContingencyFactorsChangingEstimate"}