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USD ($)

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       In June 2009, the 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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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 154
 -Paragraph 2, 17, 18

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Accounting Principles Board Opinion (APB)
 -Number 28
 -Paragraph 23, 24

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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