{"iri":"http://fasb.org/us-gaap/2026#VariableInterestEntityInitialConsolidationGainOrLoss","label":"Variable Interest Entity, Initial Consolidation, Gain (Loss)","definition":"The gain (loss) recognized on initial consolidation of a variable interest entity (VIE) when the VIE is not a business (as defined).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#VariableInterestEntityInitialConsolidationGainOrLoss"}