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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 141R
 -Paragraph 68
 -Subparagraph r(2, 3)

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 141
 -Paragraph 54

Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 141
 -Paragraph 55

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