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 -Name Staff Accounting Bulletin (SAB)

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 -Publisher SEC

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

 -Publisher FASB

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 16

 -Article 9



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20, 22

 -Article 5



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