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 -Topic 260

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 -Section 45

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 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1377-109256



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 -Publisher FASB

 -Name Accounting Standards Codification

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 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



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 -Name Accounting Standards Codification

 -Topic 260

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 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1505-109256



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