Recently Adopted Accounting Standards |
9 Months Ended |
|---|---|
Sep. 30, 2026 | |
| Accounting Changes and Error Corrections [Abstract] | |
| Recently Adopted Accounting Standards | 3. RECENTLY ADOPTED ACCOUNTING STANDARDS In December 2025, the FASB issued ASU No. 2025-10, "Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities." This guidance provides authoritative guidance for the accounting for government grants received by business entities. This update is effective for annual reporting periods beginning after December 15, 2028 and interim periods within those annual reporting periods, with early adoption permitted. The Company adopted this accounting standard in the . Adoption of this update did not have a material impact on the Company's consolidated results of operations or financial position, and no cumulative effect adjustment to opening retained earnings was required. In July 2025, the FASB issued ASU No. 2025-05, "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets." This guidance provides an optional practical expedient related to the estimation of expected credit losses for current accounts receivable and contract assets that arise from transactions accounted for under FASB Accounting Standards Codification 606. Specifically, this optional practical expedient allows an entity to assume that current conditions as of the balance sheet date will not change for the remaining life of the asset. The amendments to this update are effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. The Company adopted this practical expedient in the . Adoption of this practical expedient did not have a material impact on consolidated results of operations or financial position. |