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    &lt;b&gt;&lt;font style="font-family: 'Times New Roman', Times"&gt;22.&amp;#160;&lt;/font&gt;&lt;/b&gt;
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    &lt;b&gt;&lt;font style="font-family: 'Times New Roman', Times"&gt;Accounting
    Standards Issued and Not Yet Implemented&lt;/font&gt;&lt;/b&gt;
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    &lt;div style="margin-top: 6pt; font-size: 1pt"&gt;&amp;#160;
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    In October 2009, the FASB issued a revised accounting standard
    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. The revised accounting standard is effective for
    the Company beginning on January&amp;#160;1, 2011, with early
    adoption permitted. The Company is currently assessing the
    impact the revised accounting standard will have on its
    consolidated financial statements.
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    &lt;div style="margin-top: 6pt; font-size: 1pt"&gt;&amp;#160;
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    In October 2009, the FASB issued a revised accounting standard
    for certain revenue arrangements that include software elements.
    Under the revised standard, tangible products that contain both
    software and non-software components that work together to
    deliver a product&amp;#8217;s essential functionality will be removed
    from the scope of pre-existing software revenue recognition
    standards. In addition, hardware components of a tangible
    product containing software components will always be excluded
    from software revenue recognition standards. The revised
    accounting standard is effective for the Company beginning on
    January&amp;#160;1, 2011, with early adoption permitted. The Company
    is currently assessing the impact the revised accounting
    standard will have on its consolidated financial statements.
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