Specific incremental costs directly attributable to a proposed or actual offering of securities which are deferred at the end of the reporting period.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 340
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 5.A)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480341/340-10-S99-1

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

No definition available.