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 -Name Statement of Financial Accounting Standard (FAS)
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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 -Name Accounting Principles Board Opinion (APB)
 -Number 12
 -Paragraph 5

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 -Name Statement of Financial Accounting Standard (FAS)
 -Number 142
 -Paragraph 45
 -Subparagraph a(2)

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