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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 10

 -Section 55

 -Paragraph 37

 -URI http://asc.fasb.org/extlink&amp;oid=25498275&amp;loc=d3e2207-128464



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 10

 -Section 25

 -Paragraph 23

 -URI http://asc.fasb.org/extlink&amp;oid=21917927&amp;loc=d3e1043-128460



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

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

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 -Name Accounting Standards Codification

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 -Section 50

 -Paragraph 1

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 -Name Accounting Standards Codification

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 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472



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 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (h)(2)-(3)

 -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463



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 -Name Accounting Standards Codification

 -Topic 805

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 -Section 50

 -Paragraph 2

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 -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463



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 -Name Accounting Standards Codification

 -Topic 805

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 -Section 50

 -Paragraph 2

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 -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (h)(2)-(3)

 -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463



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