{"iri":"http://fasb.org/us-gaap/2026#VariableInterestEntitySimilarEntityAggregationDescription","label":"Variable Interest Entity, Similar Entity Aggregation, Description","definition":"Describes how the entity aggregates Variable Interest Entities (VIE) for disclosure purposes, distinguishing between (a) VIEs that are not consolidated because the enterprise is not the primary beneficiary but has a variable interest and (b) VIEs that are consolidated.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#VariableInterestEntitySimilarEntityAggregationDescription"}