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Description of Organization and Business Operations (Details) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 12 Months Ended |
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Jun. 07, 2024 USD ($) | May 06, 2024 USD ($) | Mar. 20, 2024 USD ($) | Feb. 07, 2024 USD ($) | Feb. 02, 2024 USD ($) | Jan. 05, 2024 USD ($) | Dec. 15, 2023 USD ($) | Nov. 07, 2023 USD ($) | Oct. 07, 2023 USD ($) | Sep. 07, 2023 USD ($) | Sep. 06, 2023 USD ($) $ / shares shares | Aug. 30, 2023 USD ($) | Aug. 17, 2023 USD ($) $ / shares | Aug. 10, 2023 USD ($) | Jun. 07, 2023 USD ($) $ / shares | May 07, 2023 USD ($) | May 02, 2023 USD ($) | Mar. 28, 2023 USD ($) | Mar. 06, 2023 USD ($) shares | Sep. 13, 2021 USD ($) | Sep. 07, 2021 USD ($) $ / shares shares | Dec. 31, 2023 USD ($) $ / shares shares | Dec. 31, 2022 USD ($) $ / shares shares | Aug. 16, 2022
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Condition for future business combination number of businesses minimum |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1 |  |
Price of warrant (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  | $ 1 |  |  |  |  |  |  |  |  | $ 11.5 |  |
Investment of cash into trust account |  |  | $ 20,000 | $ 20,000 | $ 20,000 | $ 20,000 | $ 20,000 | $ 20,000 | $ 20,000 |  |  |  |  |  |  |  |  |  |  |  |  | $ 560,000 |  |
Investments maximum maturity term. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 185 days |  |
Percentage of fair market value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 80.00% |  |
Percentage of shares voted |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 65.00% |  |
Condition for future business combination threshold Net Tangible Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 5,000,001 |  |  |  |  |
Common stock redeemed (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 21,151,393 |  |  |  |  |
Avila payment, description |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1) up to $300,000 immediately upon Avila’s receipt of net proceeds from any financing, public or private, in excess of U.S. $3,000,000, -or- (2) (i) $50,000 by December 1, 2023, (ii) $100,000 by February 1, 2024 and (iii) $150,000 by April 1, 2024. |  |
Maximum borrowing capacity of related party promissory note |  |  |  |  |  |  |  |  |  |  |  |  | $ 480,000 |  |  |  |  |  |  |  |  |  |  |
Sponsor advance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 420,000 |  |
Number of shares redemption in exchange (in Shares) | shares |  |  |  |  |  |  |  |  |  |  | 1,847,662 |  |  |  |  |  |  |  |  |  |  | 1,847,662 |  |
Redemption payment |  |  |  |  |  |  |  |  |  |  | $ 19,208,848 |  |  |  |  |  |  |  | $ 215,621,387 |  |  | $ 19,208,848 |  |
Excise tax payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 2,348,302 |  |
Percentage of excise tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1.00% |  |
Cash |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 171,583 |
Working capital deficit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 3,571,000 |  |
Loan payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 163,000 |  |
Repaid amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 6,000 | $ 157,000 |  |  |
Sponser fund fees |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 600,000 |  |
Sponsor loaned |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 600,000 |  |
Common Stock [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment of cash into trust account |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 20,000 |  |
Shares issued, price per share (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  | $ 0.02 |  |  |  |  |  |  |  |  |  |  | $ 0.02 |  |
Temporary equity shares outstanding (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,000,945 |  |
Warrant [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Offering costs allocated to derivative warrant liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 668,000 |  |  |
Private placement warrant issued (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8,700,000 |  |
Shares issued, price per share (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  | $ 1 |  |  |  |  |  |  |  |  |  |  |
IPO [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of shares issued (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 24,000,000 |  |  |
Investment of cash into trust account |  |  |  |  |  |  |  |  |  |  | $ 20,000 |  |  |  | $ 20,000 |  |  |  |  |  |  | $ 241,200,000 |  |
Shares issued, price per share (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.02 |  |  |  |  |  |  | $ 10.05 |  |
Cash |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0 |  |
IPO [Member] | Warrant [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Offering costs allocated to derivative warrant liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 668,000 |  |  |
Private Placement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Private placement warrant issued (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7,500,000 |  |
Private Placement [Member] | Warrant [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Price of warrant (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 1 |  |
Proceeds |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 8,700,000 |  |
Public Stockholders [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Shares issued, price per share (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 10.05 |  |
Trust Account Assets [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Minimum share price of the residual assets remaining available for distribution (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 10.05 |  |
Board of Directors [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment of cash into trust account |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 80,000 | $ 80,000 | $ 80,000 |  |  |  |  |  |
Business combination days |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | May 07, 2023 |  |  |  |  |  |
Forecast [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment of cash into trust account |  | $ 20,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Maximum net interest to pay dissolution expenses | $ 100,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Business Combination [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment of cash into trust account |  |  |  |  |  |  |  |  |  | $ 20,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital Call [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payments for fees |  |  |  |  |  |  |  |  |  |  |  | $ 1,000,000 |  |  |  |  |  |  |  |  |  |  |  |
Minimum [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Redemption limit percentage without prior consent |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 20.00% |  |
Per share amount to be maintained in the trust account (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 10.05 |  |
Minimum [Member] | Investment Company Act of 1940 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Percentage of ownership voting securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 50.00% |  |
Maximum [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Redemption limit percentage without prior consent |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 20.00% |  |
Percentage of public shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 100.00% |  |
Per share amount to be maintained in the trust account (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 10.05 |  |
Inflation Reduction Act 2022 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Percentage of excise tax on repurchase of shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1.00%
Percentage of fair market value of shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1.00% |  |
Class A Common Stock [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Generating gross proceeds |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 240,000,000 |
Price of warrant (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 11.5 |  |  |
Common stock, par value (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.0001 | $ 0.0001 |
Common stock redeemed (in Shares) | shares |  |  |  |  |  |  |  |  |  |  | 1,847,662 |  |  |  |  |  |  |  | 21,151,393 |  |  |  |  |
Percentage of shares issued and outstanding |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 88.10% |  |  |  |  |
Trust account |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 28,744,831 |  |  | $ 10,426,000 |  |
Temporary equity shares outstanding (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,000,945 | 24,000,000 |
Class A Common Stock [Member] | IPO [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of shares issued (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 24,000,000 |  |  |
Generating gross proceeds |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 240,000,000 |  |  |
Offering costs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 17,500,000 |  |  |
Deferred underwriting commissions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 12,000,000 |  |  |
Forward purchase transaction of shares (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,376,000 |  |
Class A Common Stock [Member] | Maximum [Member] | IPO [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward purchase transaction of shares (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,500,000 |  |
Class B Common Stock [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock, par value (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.0001 | $ 0.0001 |
Class A Common Stock [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary equity shares issued (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,848,607 |  |  |  |  |
Temporary equity shares outstanding (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,848,607 |  |  |  |  |
Initial Public Offering [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Principal amount |  |  |  |  |  |  |  |  |  |  |  |  | $ 480,000 |  |  |  |  |  |  |  |  |  |  |
Offering cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 25,000 |  |
Initial Public Offering [Member] | Warrant [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Private placement warrant issued (in Shares) | shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,200,000 |  |
Initial Public Offering [Member] | Maximum [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Percentage of public shares. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 100.00% |  |
Initial Public Offering [Member] | Unsecured Promissory Note [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Maximum borrowing capacity of related party promissory note |  |  |  |  |  |  |  |  |  |  |  |  | 480,000 |  |  |  |  |  |  |  |  |  |  |
Sponsor advance |  |  |  |  |  |  |  |  |  |  |  |  | 480,000 |  |  |  |  |  |  |  |  |  |  |
Avila [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other expenses |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 300,000 |  |  |  |  |  |  |  |  |  |
Promissory Note [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sponsor advance |  |  |  |  |  |  |  |  |  |  |  |  | 480,000 |  |  |  |  |  |  |  |  |  |  |
Sponsor principal amount |  |  |  |  |  |  |  |  |  |  |  |  | $ 480,000 |  |  |  |  |  |  |  |  |  |  |
Unsecured Promissory Note [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Organization and Business Operation [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Price of warrant (in Dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  |  | $ 1 |  |  |  |  |  |  |  |  |  |  |
Maximum borrowing capacity of related party promissory note |  |  |  |  |  |  |  |  |  |  |  |  | $ 480,000 |  |  |  |  |  |  |  |  |  |  |
Sponsor advance |  |  |  |  |  |  |  |  |  |  |  |  | 480,000 |  |  |  |  |  |  |  |  |  |  |
Sponsor principal amount |  |  |  |  |  |  |  |  |  |  |  |  | 480,000 |  |  |  |  |  |  |  |  |  |  |
Principal amount |  |  |  |  |  |  |  |  |  |  |  |  | $ 480,000 |  |  |  |  |  |  |  |  |  |  |

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- Definition The number of securities classified as temporary equity that have been issued and are held by the entity's shareholders. Securities outstanding equals securities issued minus securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(27)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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