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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 123R
 -Paragraph A240
 -Subparagraph b(2)(c)

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 -Publisher FASB
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 -Number 123R
 -Paragraph A240
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 123R
 -Paragraph A240
 -Subparagraph b(2)(b)

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