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 -Name Accounting Standards Codification

 -Topic 946

 -SubTopic 210

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.6-04.16(b))

 -URI http://asc.fasb.org/extlink&amp;oid=6488278&amp;loc=d3e603758-122996



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