{"iri":"http://fasb.org/us-gaap/2026#SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipManagingMemberOrGeneralPartner","label":"Subsidiary of Limited Liability Company or Limited Partnership, Managing Member or General Partner","definition":"Individual, partnership, corporation, or other entity that is responsible for the day-to-day administration of the subsidiary of the limited liability company (LLC) or limited partnership (LP). May also include a description of the compensation or fee arrangements--such as incentive compensation--of the managing member or general partner as related to the performance of the subsidiary of the LLC or LP.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipManagingMemberOrGeneralPartner"}