2.2.0.7 false Discontinued Operations and Assets and Liabilities Held for Sale 0206 - Disclosure - Discontinued Operations and Assets and Liabilities Held for Sale true false false false 1 USD false false USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 USDEPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 Shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 $ 2 Discontinued Operations and Assets and Liabilities Held for Sale [Abstract] 0 ni_DiscontinuedOperationsAndAssetsAndLiabilitiesHeldForSaleAbstract ni false na duration Discontinued Operations and Assets and Liabilities Held for Sale. false false false false false true false false false false false false 1 false false false false 0 0 false false false xbrli:stringItemType string Discontinued Operations and Assets and Liabilities Held for Sale. false 3 Discontinued Operations and Assets and Liabilities Held for Sale 1 us-gaap_DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock us-gaap true na duration No definition available. false false false false false false false false false false false verboselabel false 1 false false false false 0 0   <div style="font-family: 'Times New Roman',Times,serif"> <div align="justify" style="font-size: 10pt; margin-top: 12pt"><b>6.</b>            <b>Discontinued Operations and Assets and Liabilities Held for Sale</b> </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">The assets and liabilities of discontinued operations and held for sale on the Condensed Consolidated Balance Sheet (unaudited) at June 30, 2010 were: </div> <div align="justify" style="font-size: 10pt; margin-top: 12pt"><i>(in millions)</i> </div> <div align="center"> <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">  <tr valign="bottom" style="font-size: 1pt"> <td width="58%"> </td> <td width="2%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="2%"> </td> <td width="3%"> </td> <td width="7%"> </td> <td width="1%"> </td> <td width="2%"> </td> <td width="3%"> </td> <td width="5%"> </td> <td width="1%"> </td> </tr> <tr style="font-size: 10pt" valign="bottom"> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">Property, plant and</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td nowrap="nowrap" align="center" colspan="2"> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td nowrap="nowrap" align="center" colspan="2"> </td> <td> </td> </tr> <tr style="font-size: 10pt" valign="bottom"> <td nowrap="nowrap" align="left"><b>Assets of discontinued operations and held for sale:</b></td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">equipment, net</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td nowrap="nowrap" align="center" colspan="2">Other assets</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td nowrap="nowrap" align="center" colspan="2"><b>Total</b></td> <td> </td> </tr>   <tr style="font-size: 1px"> <td colspan="13" align="left" style="border-top: 2px solid #000000"> </td> </tr> <tr style="font-size: 2pt"> <td> <div style="margin-left:15px; text-indent:-15px">  </div></td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:30px; text-indent:-15px">NiSource Corporate Services </div></td> <td> </td> <td align="left">$</td> <td align="right">6.2</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left">$</td> <td align="right">-</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left"><b>$</b></td> <td align="right"><b>6.2</b></td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:30px; text-indent:-15px">Columbia Transmission </div></td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="right">2.6</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td align="right">-</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td align="right"><b>2.6</b></td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="13" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px"><b>Total</b> </div></td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>8.8</b></td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left"><b>$</b></td> <td align="right">-</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left"><b>$</b></td> <td align="right"><b>8.8</b></td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="13" align="left" style="border-top: 1px solid #000000"> </td> </tr>  </table> </div> <div align="justify" style="font-size: 10pt; margin-top: 12pt">There were no liabilities of discontinued operations and held for sale at June 30, 2010. </div>   </div>  <div style="font-family: 'Times New Roman',Times,serif"> <div align="justify" style="font-size: 10pt; margin-top: 0pt"> <u> </u> <u> </u> </div> <div align="justify" style="font-size: 10pt; margin-top: 0pt"> <font style="font-variant: small-caps"> <b> </b> </font> <b> </b> </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">The assets and liabilities of discontinued operations and held for sale on the Consolidated Balance Sheet at December 31, 2009 were: </div> <div align="justify" style="font-size: 10pt; margin-top: 12pt"><i>(in millions)</i> </div> <div align="center"> <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">  <tr style="font-size: 1pt"> <td width="56%"> </td> <td width="3%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="3%"> </td> <td width="2%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="3%"> </td> <td width="3%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="3%"> </td> <td width="2%"> </td> <td width="5%"> </td> <td width="1%"> </td> </tr> <tr style="font-size: 10pt" valign="bottom"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">Property, plant and</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td nowrap="nowrap" align="center" colspan="2"> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td nowrap="nowrap" align="center" colspan="2"> </td> <td> </td> </tr> <tr style="font-size: 10pt" valign="bottom"> <td nowrap="nowrap" align="left"><b>Assets of discontinued operations and held for sale:</b></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">equipment, net</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td nowrap="nowrap" align="center" colspan="2">Other assets</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td nowrap="nowrap" align="center" colspan="2"><b>Total</b></td> <td> </td> </tr>   <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 2px solid #000000"> </td> </tr> <tr valign="bottom" style="font-size: 2pt"> <td> <div style="margin-left:15px; text-indent:-15px">  </div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:30px; text-indent:-15px">NiSource Corporate Services </div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">6.2</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left">$</td> <td align="right">-</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left"><b>$</b></td> <td align="right"><b>6.2</b></td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:30px; text-indent:-15px">NDC Douglas Properties </div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="right">5.8</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td align="right">1.4</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td align="right"><b>7.2</b></td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:30px; text-indent:-15px">Columbia Transmission </div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="right">2.6</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td align="right">-</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td align="right"><b>2.6</b></td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:15px; text-indent:-15px"><b>Total</b> </div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>14.6</b></td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left"><b>$</b></td> <td align="right"><b>1.4</b></td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left"><b>$</b></td> <td align="right"><b>16.0</b></td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr style="font-size: 10pt"> <td> </td> </tr> <tr style="font-size: 10pt" valign="bottom"> <td nowrap="nowrap" align="left"><b>Liabilities of discontinued operations and held for sale:</b></td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">Debt</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td nowrap="nowrap" align="center" colspan="2">Accounts payable</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td nowrap="nowrap" align="center" colspan="2">Other liabilities</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td nowrap="nowrap" align="center" colspan="2"><b>Total</b></td> <td> </td> </tr>   <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 2px solid #000000"> </td> </tr> <tr valign="bottom" style="font-size: 2pt"> <td> <div style="margin-left:15px; text-indent:-15px">  </div></td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td> </td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:30px; text-indent:-15px">NDC Douglas Properties </div></td> <td> </td> <td align="left">$</td> <td align="right">6.6</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left">$</td> <td align="right">0.2</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left">$</td> <td align="right">-</td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left"><b>$</b></td> <td align="right"><b>6.8</b></td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:15px; text-indent:-15px"><b>Total</b> </div></td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>6.6</b></td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left"><b>$</b></td> <td align="right"><b>0.2</b></td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left"><b>$</b></td> <td align="right"><b>-</b></td> <td> </td> <td> <div style="text-align: justify">  </div></td> <td align="left"><b>$</b></td> <td align="right"><b>6.8</b></td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" align="left" style="border-top: 1px solid #000000"> </td> </tr>  </table> </div> <div align="justify" style="font-size: 10pt; margin-top: 3pt">Assets classified as discontinued operations or held for sale are no longer depreciated. </div> <div align="justify" style="font-size: 10pt; margin-top: 12pt">NiSource Corporate Services continues its effort to sell its Marble Cliff facility. A third party appraisal was performed in December 2009 with an estimated market value of the property slightly higher than the book value. NiSource has accounted for this facility as assets held for sale. </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">In 2009, NDC Douglas Properties, a subsidiary of NiSource Development Company, began the process of exiting some of its low income housing investments. Based on the expected proceeds from the sale of the five properties being less than the net book value, an impairment charge of $2.7 million, net of tax, was included in Loss on Disposition of Discontinued Operations in the Statement of Consolidated Income for the year ended December 31, 2009. Three of these properties were sold during the first quarter of 2010 and two of these properties remained classified as assets and liabilities held for sale. Results of operations and cash flows for these properties were classified as discontinued operations. Upon sale of three of the properties in the first quarter of 2010, a gain on sale of $0.1 million, net of taxes, was recorded in Discontinued Operations. During the second quarter of 2010, it was determined that the remaining properties no longer meet the criteria as “assets held for sale” as NiSource could no longer assert that a sale would take place within the next twelve months. As such, the assets and liabilities were reclassified to assets held and used. Additionally, the results of operations and cash flows were reclassified to continuing operations for all periods presented. These reclassifications did not have a significant impact on overall results of NiSource. </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">On June 18, 2009, Columbia Transmission received approval from the FERC to abandon by sale to an unaffiliated third party its Line R System in West Virginia, which includes certain natural gas pipeline and compression facilities. These assets held for sale have a net book value of $2.4 million. The sale transaction is currently in negotiation. Columbia Transmission filed an application with FERC to abandon by sale the remaining portion of the assets held for sale and expects to receive an order by the end of 2010. </div>   </div>  <div style="font-family: 'Times New Roman',Times,serif"> <div align="justify" style="font-size: 10pt; margin-top: 0pt"> <u> </u> <u> </u> </div> <div align="justify" style="font-size: 10pt; margin-top: 0pt"> <font style="font-variant: small-caps"> <b> </b> </font> <b> </b> </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">Results from discontinued operations from Granite State Gas, Northern Utilities, NDC Douglas Properties low income housing investments, and reserve changes for NiSource’s former exploration and production subsidiary, CER, are provided in the following table: </div> <div align="center"> <table style="font-size: 10pt; padding-top: 2px; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">  <tr valign="bottom"> <td width="64%"> </td> <td width="1%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="1%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="1%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="1%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> </tr> <tr style="font-size: 10pt" valign="bottom"> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="7">Three Months Ended</td> <td> </td> <td nowrap="nowrap" align="center" colspan="7">Six Months Ended</td> </tr> <tr style="font-size: 10pt" valign="bottom"> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="7" style="border-bottom: 1px solid #000000">June 30,</td> <td> </td> <td nowrap="nowrap" align="center" colspan="7" style="border-bottom: 1px solid #000000">June 30,</td> </tr> <tr style="font-size: 10pt" valign="bottom"> <td nowrap="nowrap" align="left"><i>(in millions)</i></td> <td> </td> <td nowrap="nowrap" align="center" colspan="3"><b>2010</b></td> <td> </td> <td nowrap="nowrap" align="center" colspan="3">2009</td> <td> </td> <td nowrap="nowrap" align="center" colspan="3"><b>2010</b></td> <td> </td> <td nowrap="nowrap" align="center" colspan="3">2009</td> </tr>   <tr style="font-size: 1px"> <td colspan="17" valign="top" align="left" style="border-top: 2px solid #000000"> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td valign="top"> <div style="margin-left:0px; text-indent:-0px"><b>Revenues from Discontinued Operations</b> </div></td> <td> </td> <td nowrap="nowrap" align="right" valign="top"><b>$</b></td> <td align="right" valign="top"><b>-</b></td> <td nowrap="nowrap" valign="top"> </td> <td> </td> <td nowrap="nowrap" align="right" valign="top">$</td> <td align="right" valign="top">0.1</td> <td nowrap="nowrap" valign="top"> </td> <td> </td> <td nowrap="nowrap" align="right" valign="top"><b>$</b></td> <td align="right" valign="top"><b>0.7</b></td> <td nowrap="nowrap" valign="top"> </td> <td> </td> <td nowrap="nowrap" align="right" valign="top">$</td> <td align="right" valign="top">0.3</td> <td nowrap="nowrap" valign="top"> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" valign="top" align="left" style="border-top: 2px solid #000000"> </td> </tr> <tr valign="bottom"> <td valign="top"> <div style="margin-left:0px; text-indent:-0px">Income (Loss) from discontinued operations </div></td> <td> </td> <td nowrap="nowrap" align="right" valign="top"> </td> <td align="right" valign="top"><b>0.2</b></td> <td nowrap="nowrap" valign="top"> </td> <td> </td> <td nowrap="nowrap" align="right" valign="top"> </td> <td align="right" valign="top">(1.1</td> <td nowrap="nowrap" valign="top">)</td> <td> </td> <td nowrap="nowrap" align="right" valign="top"> </td> <td align="right" valign="top"><b>(0.1</b></td> <td nowrap="nowrap" valign="top"><b>)</b></td> <td> </td> <td nowrap="nowrap" align="right" valign="top"> </td> <td align="right" valign="top">(18.5</td> <td nowrap="nowrap" valign="top">)</td> </tr> <tr valign="bottom" style="background: #cceeff"> <td valign="top"> <div style="margin-left:0px; text-indent:-0px">Income tax expense (benefit) </div></td> <td> </td> <td nowrap="nowrap" align="right" valign="top"> </td> <td align="right" valign="top"><b>0.1</b></td> <td nowrap="nowrap" valign="top"> </td> <td> </td> <td nowrap="nowrap" align="right" valign="top"> </td> <td align="right" valign="top">(0.4</td> <td nowrap="nowrap" valign="top">)</td> <td> </td> <td nowrap="nowrap" align="right" valign="top"> </td> <td align="right" valign="top"><b>-</b></td> <td nowrap="nowrap" valign="top"> </td> <td> </td> <td nowrap="nowrap" align="right" valign="top"> </td> <td align="right" valign="top">(7.1</td> <td nowrap="nowrap" valign="top">)</td> </tr> <tr style="font-size: 1px"> <td colspan="17" valign="top" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom"> <td valign="top"> <div style="margin-left:0px; text-indent:-0px"><b>Income (Loss) from Discontinued Operations - net of taxes</b> </div></td> <td> </td> <td nowrap="nowrap" align="right" valign="top"><b>$</b></td> <td align="right" valign="top"><b>0.1</b></td> <td nowrap="nowrap" valign="top"> </td> <td> </td> <td nowrap="nowrap" align="right" valign="top">$</td> <td align="right" valign="top">(0.7</td> <td nowrap="nowrap" valign="top">)</td> <td> </td> <td nowrap="nowrap" align="right" valign="top"><b>$</b></td> <td align="right" valign="top"><b>(0.1</b></td> <td nowrap="nowrap" valign="top"><b>)</b></td> <td> </td> <td nowrap="nowrap" align="right" valign="top">$</td> <td align="right" valign="top">(11.4</td> <td nowrap="nowrap" valign="top">)</td> </tr> <tr style="font-size: 1px"> <td colspan="17" valign="top" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom" style="font-size: 6pt"> <td valign="top"> <div style="margin-left:0px; text-indent:-0px">  </div></td> <td> </td> <td nowrap="nowrap" align="right" valign="top"> </td> <td align="right" valign="top"> </td> <td valign="top"> </td> <td> </td> <td nowrap="nowrap" align="right" valign="top"> </td> <td align="right" valign="top"> </td> <td valign="top"> </td> <td> </td> <td nowrap="nowrap" align="right" valign="top"> </td> <td align="right" valign="top"> </td> <td valign="top"> </td> <td> </td> <td nowrap="nowrap" align="right" valign="top"> </td> <td align="right" valign="top"> </td> <td valign="top"> </td> </tr> <tr style="font-size: 1px"> <td colspan="17" valign="top" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td valign="top"> <div style="margin-left:0px; text-indent:-0px"><b>Gain (Loss) on Disposition of Discontinued Operations - net of taxes</b> </div></td> <td> </td> <td nowrap="nowrap" align="right" valign="top"><b>$</b></td> <td align="right" valign="top"><b>-</b></td> <td nowrap="nowrap" valign="top"> </td> <td> </td> <td nowrap="nowrap" align="right" valign="top">$</td> <td align="right" valign="top">(0.1</td> <td nowrap="nowrap" valign="top">)</td> <td> </td> <td nowrap="nowrap" align="right" valign="top"><b>$</b></td> <td align="right" valign="top"><b>0.1</b></td> <td nowrap="nowrap" valign="top"> </td> <td> </td> <td nowrap="nowrap" align="right" valign="top">$</td> <td align="right" valign="top">(0.2</td> <td nowrap="nowrap" valign="top">)</td> </tr> <tr style="font-size: 1px"> <td colspan="17" valign="top" align="left" style="border-top: 1px solid #000000"> </td> </tr>  </table> </div> </div>  <!-- Begin Block Tagged Note false false false us-types:textBlockItemType textblock Disclosure includes the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain or loss recognized in the income statement and the income statement caption that includes that gain or loss, amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations). Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 43-48 false 1 2 false UnKnown UnKnown UnKnown false true