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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 30

 -Section 15

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=27045933&amp;loc=d3e13503-111538



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6379141&amp;loc=d3e15032-111544



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