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 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 915



 -SubTopic 210



 -Section 45



 -Paragraph 1



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 -Publisher FASB



 -Name Statement of Financial Accounting Standard (FAS)



 -Number 7



 -Paragraph 11



 -Subparagraph a



 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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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 -Name Accounting Research Bulletin (ARB)



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Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 310



 -SubTopic 10



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 -Paragraph 2



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 -URI http://asc.fasb.org/extlink&amp;oid=6228006&amp;loc=d3e74512-122707







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 -Publisher SEC



 -Name Staff Accounting Bulletin (SAB)



 -Number Topic 4



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 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.29-31)



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







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 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



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 -Publisher SEC



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 -Section 03



 -Paragraph 25



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 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



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