{"iri":"http://fasb.org/us-gaap/2026#UnrecoveredProductionCostsExcessUnrecoverableUnderExistingFirmOrders","label":"Unrecovered Production Costs, Excess Unrecoverable under Existing Firm Orders","definition":"The portion of the aggregate amount of manufacturing or production costs and any related deferred costs (for example, initial tooling costs) that exceeds the aggregate estimated cost of all in-process and delivered units on the basis of the estimated average cost of all units expected to be produced under long-term contracts and programs not yet complete, which would not be absorbed in cost of sales based on existing firm orders at the latest balance sheet date.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#UnrecoveredProductionCostsExcessUnrecoverableUnderExistingFirmOrders"}