{"iri":"http://fasb.org/us-gaap/2026#StockholdersEquityNoteSubscriptionsReceivable","label":"Stockholders' Equity Note, Subscriptions Receivable","definition":"Note received instead of cash as contribution to equity. The transaction may be a sale of capital stock or a contribution to paid-in capital.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#StockholdersEquityNoteSubscriptionsReceivable"}