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12/31/2010
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12/31/2009
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 107
 -Paragraph 14
 -Subparagraph a

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Statement of Position (SOP)
 -Number 90-7
 -Section Glossary
 -Paragraph 69

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