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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 250

 -SubTopic 10

 -Section S99

 -Paragraph 5

 -Subparagraph (SAB TOPIC 11.M)

 -URI http://asc.fasb.org/extlink&amp;oid=26874127&amp;loc=d3e31137-122693



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 11

 -Section M



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