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   &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;2. Recently Issued Accounting Pronouncements&lt;/b&gt;
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   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;In October&amp;#160;2009, the Financial Accounting Standards Board (FASB)&amp;#160;issued Accounting Standards Update
   (ASU)&amp;#160;2009-13, &lt;i&gt;Revenue Recognition &lt;/i&gt;(Topic 605): &lt;i&gt;Multiple-Deliverable Revenue Arrangements&lt;/i&gt;&amp;#8212;a
   consensus of the FASB Emerging Issues Task Force (ASU 2009-13). ASU 2009-13 will separate
   multiple-deliverable arrangements in more circumstances than under existing U.S. GAAP and will
   establish a selling price hierarchy for determining the selling price of a deliverable. In
   addition, it will replace the term &amp;#8220;fair value&amp;#8221; in the revenue allocation guidance with &amp;#8220;selling
   price&amp;#8221; to clarify the allocation of revenue is based on entity-specific assumptions rather than
   assumptions of a market place participant, eliminate the use of the residual method for allocation,
   and expand on-going disclosure requirements. ASU 2009-13 is effective for fiscal years beginning
   on or after June&amp;#160;15, 2010 and can be applied prospectively or retrospectively. We plan to adopt
   this updated accounting guidance for multiple-deliverable revenue arrangements on a prospective
   basis for our fiscal year beginning on January&amp;#160;2, 2011, and the adoption is not expected to have a
   material impact on our consolidated financial position or results of operations.
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      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -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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