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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.27(b))

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 -Name Regulation S-X (SX)

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

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 -Section S99

 -Paragraph 1

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 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



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 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 28

 -Subparagraph b

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 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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