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       &lt;b&gt;&lt;font style="font-family: 'Times New Roman', Times"&gt;3.&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;New
       Accounting Standards Implemented&lt;/font&gt;&lt;/b&gt;
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       In October 2009, the Financial Accounting Standards Board (FASB)
       issued a revised accounting standard for revenue arrangements
       with multiple deliverables. The revision: (1)&amp;#160;removes the
       &lt;font style="white-space: nowrap"&gt;objective-and-reliable-evidence-of-fair-value&lt;/font&gt;
       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 was effective for
       the Company beginning on January&amp;#160;1, 2011, 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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       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 are excluded
       from the scope of pre-existing software revenue recognition
       standards. In addition, hardware components of a tangible
       product containing software components are excluded from the
       scope of software revenue recognition standards. The revised
       accounting standard was effective for the Company beginning on
       January&amp;#160;1, 2011, 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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