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       In June 2009, the Financial Accounting Standards Board (FASB)
       issued a revised standard for the accounting for variable
       interest entities (VIE), which replaces the quantitative-based
       risks and rewards approach with a qualitative approach and
       requires certain additional disclosures. The new qualitative
       approach focuses on determining which entity has the power and
       control to direct the activities of a VIE and requires an
       ongoing assessment of that conclusion. The revised accounting
       standard was effective for the Company beginning on
       January&amp;#160;1, 2010 and did not have a material impact on the
       Company&amp;#8217;s financial position, results of operations or cash
       flows.
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Accounting Principles Board Opinion (APB)
 -Number 28
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 01
 -Paragraph b
 -Subparagraph 6
 -Article 10

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