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 -Name Regulation S-X (SX)



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 -Name Accounting Research Bulletin (ARB)



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



 -Publisher FASB



 -Name Accounting Standards Codification



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 -Publisher SEC



 -Name Staff Accounting Bulletin (SAB)



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



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



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 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







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 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



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 -Publisher SEC



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 -Publisher SEC



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