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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 815

 -SubTopic 10

 -Section 50

 -Paragraph 4A

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=SL5618551-113959



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 -Publisher FASB

 -Name Accounting Standards Codification

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 -Section 45

 -Paragraph 28

 -Subparagraph (a)

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 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



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