v3.26.3
Recently Issued Accounting Pronouncements (Details)
 9 Months Ended
Sep. 30, 2026
Accounting Standards Update 2026-02  
Recently Issued Accounting Pronouncements [Line Items]  
New Accounting Pronouncement or change in Accounting Principle, Description The amendments in this ASU establish guidance for the recognition, measurement, presentation, and disclosure of environmental credits and environmental credit obligations.
New Accounting Pronouncement Adoption Method and Date December 2027, Prospective adoption
New Accounting Pronouncement Financial Statement Impact Currently under evaluation, but not expected to be material
Accounting Standards Update 2026-01  
Recently Issued Accounting Pronouncements [Line Items]  
New Accounting Pronouncement or change in Accounting Principle, Description The amendments in this ASU clarify how issuers initially measure paid-in-kind ("PIK") dividends on equity-classified preferred stock by requiring issuers the use of the PIK dividend rate stated in the preferred stock agreement.
New Accounting Pronouncement Adoption Method and Date January 2027, Prospective adoption
New Accounting Pronouncement Financial Statement Impact Currently under evaluation, but not expected to be material
Accounting Standards Update 2025-05  
Recently Issued Accounting Pronouncements [Line Items]  
New Accounting Pronouncement or change in Accounting Principle, Description The amendments in this ASU create a practical expedient for use when estimating expected credit losses for current accounts receivable and current contract assets that allows entities to assume that current conditions as of the balance sheet date do not change for the remaining life of the asset.
New Accounting Pronouncement Adoption Method and Date January 2026, Prospective1 [1]
New Accounting Pronouncement Financial Statement Impact No material impact
Accounting Standards Update 2024-03  
Recently Issued Accounting Pronouncements [Line Items]  
New Accounting Pronouncement or change in Accounting Principle, Description The amendments in this ASU require disclosure, in the notes to financial statements, of specified information about certain costs and expenses. The amendments require that at each interim and annual reporting period an entity:1) disclose the amounts of purchases of inventory, employee compensation, etc., recognized as part of oil- and gas-producing activities included in each relevant expense caption;2) include certain amounts that are already required to be disclosed under current GAAP in the same disclosures as the other disaggregation requirements;3) disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively; and4) disclose the total amount of selling expenses and, in annual reporting periods, an entity's definition of "selling expenses."
New Accounting Pronouncement Adoption Method and Date January 2027, Prospective or retrospective 2 [2]
New Accounting Pronouncement Financial Statement Impact Currently under evaluation, but not expected to be material
[1] Adopted during the first quarter of 2026.
[2] Management has established an implementation team to evaluate and implement the ASU 2024-03 related to disaggregation disclosures. This team has outlined draft disclosures for management and taken steps to ensure any additional information needed to present updated disclosures is available. The impact on the financial statements is not expected to be material.