The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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-Topic 250
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-Topic 260
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-Topic 260
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-Topic 250
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-Topic 260
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-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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-Topic 220
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-Name Accounting Standards Codification
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-Paragraph 2
-Subparagraph (SX 210.5-03(25))
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-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

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-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
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-Topic 944
-SubTopic 220
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-Paragraph 1
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No definition available.

Amount of noncash expense for share-based payment arrangement.

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The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

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-Topic 260
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-Section 45
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