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 -Name Statement of Position (SOP)



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



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 -Name Accounting Standards Codification



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 -SubTopic 10



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 -Publisher AICPA



 -Name Audit and Accounting Guide (AAG)



 -Number AAG-DEP



 -Paragraph 2, 9, 10, 11



 -IssueDate 2006-05-01



 -Chapter 11



 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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







Reference 4: http://www.xbrl.org/2003/role/presentationRef



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 -Name Regulation S-X (SX)



 -Number 210



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 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 28



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