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Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 13

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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 -Name Accounting Standards Codification

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

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