{"iri":"http://fasb.org/us-gaap/2026#TreasuryStockDeferredEmployeeStockOwnershipPlan","label":"Deferred Employee Stock Ownership Plan, Issuance of Shares or Sale of Treasury Shares","definition":"The issuance of shares or sale of treasury shares to an Employee Stock Ownership Plan (ESOP).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#TreasuryStockDeferredEmployeeStockOwnershipPlan"}