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       In October 2009, the FASB revised the accounting guidance for
       revenue arrangements with multiple deliverables. The revision:
       (1)&amp;#160;removes the
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       criterion from the separation criteria used to determine whether
       an arrangement involving multiple deliverables contains more
       than one unit of accounting, (2)&amp;#160;provides a hierarchy that
       entities must use to estimate the selling price,
       (3)&amp;#160;eliminates the use of the residual method for
       allocation, and (4)&amp;#160;expands the ongoing disclosure
       requirements. This update is effective for the Company beginning
       January&amp;#160;1, 2011 and can be applied prospectively or
       retrospectively. The Company is currently assessing the impact
       of the revised accounting guidance.
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       In June 2009, the FASB issued an accounting standard for
       variable interest entities which changes the approach to
       determining the primary beneficiary of a variable interest
       entity (VIE) and requires companies to assess more frequently
       whether they must consolidate VIEs. The new accounting standard
       is effective for the Company beginning on January&amp;#160;1, 2010.
       The Company is currently assessing the impact of the new
       accounting standard.
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       In December 2008, the FASB issued an accounting standard that
       expands the disclosure requirements for pension and other
       postretirement plan assets and is effective for the Company
       beginning December&amp;#160;31, 2009. The adoption of this standard
       will not have a material effect on the Company&amp;#8217;s financial
       position, results of operations and cash flows, but will enhance
       the Company&amp;#8217;s pension and other postretirement benefit plan
       assets disclosures.
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