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 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 210
 -SubTopic 10
 -Section S99
 -Paragraph 1
 -Subparagraph (SX 210.5-02.29-31)
 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Accounting Research Bulletin (ARB)
 -Number 51
 -Paragraph A3
 -Appendix A

Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 02
 -Paragraph 29, 30, 31
 -Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Staff Accounting Bulletin (SAB)
 -Number Topic 4
 -Section E

Reference 5: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 310
 -SubTopic 10
 -Section S99
 -Paragraph 2
 -Subparagraph (SAB TOPIC 4.E)
 -URI http://asc.fasb.org/extlink&amp;oid=6228006&amp;loc=d3e74512-122707

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 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 505
 -SubTopic 10
 -Section 50
 -Paragraph 2
 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644

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