Accounting Policies, by Policy (Policies) - MAGNERA CORPORATION 401(K) SAVINGS PLAN [Member] |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| EBP, Accounting Policy [Line Items] | |
| Basis of Presentation | Basis of Presentation – The financial statements of the Plan are prepared on
the accrual basis of accounting.
|
| Use of Estimates | Use of Estimates – The preparation of financial statements in
accordance with accounting principles generally accepted in the United States
of America requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities and changes therein, and
disclosures of contingent assets and liabilities. Actual results could differ
from those estimates.
|
| Investments | Investments – Investments held in the Plan are stated at fair
value. See Note 3 for a discussion of the fair value measurements. Purchases and sales of
securities are recorded on a trade-date basis. Interest income is recorded on
an accrual basis. Dividends are recorded on the ex-dividend date. Net
appreciation/depreciation includes gains and losses on investments bought and
sold as well as held during the year.
|
| Payment of Benefits | Payment of Benefits – Benefit payments to participants are recorded when
paid.
|
| Investment Fees | Investment Fees – Net investment returns reflect certain fees paid by the investment
funds to their affiliated investment advisors, transfer agents, and
others as further described in each fund prospectus or other published
documents. These fees are deducted prior to allocation of the fund's investment
earnings activity and thus are not separately identifiable as an expense.
|
| Subsequent Events | Subsequent Events – The Plan has evaluated subsequent events for potential recognition and/or disclosure through the date of issuance of these financial statements. As previously noted in Note 1, the Plan completed a merger and Plan restatement effective January 1, 2026.
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