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 -Name Statement of Financial Accounting Standard (FAS)
 -Number 131
 -Paragraph 32
 -Subparagraph a

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 131
 -Paragraph 27

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 131
 -Paragraph 32
 -Subparagraph a

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 131
 -Paragraph 27

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