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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 272

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6373374&amp;loc=d3e70434-108055



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 5

 -Subparagraph (SAB TOPIC 4.F)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187171-122770



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section F



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