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 -Name Accounting Research Bulletin (ARB)
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 -Publisher AICPA
 -Name Accounting Research Bulletin (ARB)
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
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 -Name Accounting Research Bulletin (ARB)
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 -Name Staff Accounting Bulletin (SAB)
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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 -Name Regulation S-X (SX)
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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