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 -Publisher AICPA
 -Name Audit and Accounting Guide (AAG)
 -Number AAG-HCO
 -Chapter 8
 -Paragraph 10
 -IssueDate 2006-05-01

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      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 03
 -Paragraph 2
 -Article 5

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 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 03
 -Paragraph 2
 -Article 5

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      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 03
 -Paragraph 2
 -Article 5

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          <NonNumericTextHeader />
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      <OriginalInstanceReportColumns />
      <ElementDefenition>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</ElementDefenition>
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      <ElementDefenition>No definition available.</ElementDefenition>
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    <Row>
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      <OriginalInstanceReportColumns />
      <ElementDefenition>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</ElementDefenition>
      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
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 -Paragraph 4
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Accounting Research Bulletin (ARB)
 -Number 43
 -Chapter 4
 -Paragraph 5A

</ElementReferences>
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    <Row>
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      <ElementDefenition>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</ElementDefenition>
      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
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 -Paragraph 51
 -Subparagraph g

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
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 -Paragraph 12, 13

Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 86
 -Paragraph 11, 12

</ElementReferences>
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    <Row>
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      <BalanceType>credit</BalanceType>
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      <OriginalInstanceReportColumns />
      <ElementDefenition>The net result for the period of deducting operating expenses from operating revenues.</ElementDefenition>
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    <Row>
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      <OriginalInstanceReportColumns />
      <ElementDefenition>No definition available.</ElementDefenition>
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    <Row>
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      <ElementDefenition>Income derived from investments in debt securities and on cash and cash equivalents the earnings of which reflect the time value of money or transactions in which the payments are for the use or forbearance of money.</ElementDefenition>
      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
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 -Paragraph 14

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
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</ElementReferences>
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      <ElementDefenition>The cost of borrowed funds accounted for as interest that was charged against earnings during the period.</ElementDefenition>
      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher OTS
 -Name Federal Regulation (FR)
 -Number Title 12
 -Chapter V
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 -Paragraph 9
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
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 -Section 04
 -Paragraph 9
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</ElementReferences>
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      <ElementDefenition>Sum of operating profit and nonoperating income (expense) before income (loss) from equity method investments, income taxes, extraordinary items, cumulative effects of changes in accounting principles, and noncontrolling interest.</ElementDefenition>
      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 08
 -Paragraph h
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</ElementReferences>
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