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 -Name Accounting Standards Codification

 -Topic 410

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6392692&amp;loc=d3e7535-110849



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 410

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6392692&amp;loc=d3e7535-110849



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 17

 -Subparagraph (e)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3367-108585



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