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 -Name FASB Interpretation (FIN)
 -Number 14
 -Paragraph 3

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 -Publisher FASB
 -Name FASB Interpretation (FIN)
 -Number 48
 -Paragraph 21
 -Subparagraph d(3)

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 109
 -Paragraph 47

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 08
 -Paragraph h
 -Subparagraph 2
 -Article 4

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 109
 -Paragraph 43, 289

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reports but excluded from tax returns) pertaining to uncertain tax positions taken in tax returns as of the beginning balance sheet date, excluding amounts pertaining to examined tax returns.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name FASB Interpretation (FIN)
 -Number 48
 -Paragraph 21
 -Subparagraph a

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 -Publisher FASB
 -Name FASB Interpretation (FIN)
 -Number 48
 -Paragraph 21
 -Subparagraph b

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