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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 10.D)

 -URI http://asc.fasb.org/extlink&amp;oid=6499423&amp;loc=d3e659339-123030



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 10

 -Section D



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 10.D)

 -URI http://asc.fasb.org/extlink&amp;oid=6499423&amp;loc=d3e659339-123030



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 10

 -Section D



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 10.D)

 -URI http://asc.fasb.org/extlink&amp;oid=6499423&amp;loc=d3e659339-123030



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 10

 -Section D



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 980

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 10.D)

 -URI http://asc.fasb.org/extlink&amp;oid=6499423&amp;loc=d3e659339-123030



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 10

 -Section D



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