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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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Costs incurred during the period, such as those relating to general administration and policy maintenance that do not vary with and are not primarily related to the acquisition or renewal of insurance contracts.

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Per share amount received by subsidiary or equity investee for each share of common stock issued or sold in the stock transaction.

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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.

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SPACSphere Acquisition Corp. 10-K