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 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 405

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817



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