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 -Publisher FASB

 -Name Accounting Standards Codification

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 -Paragraph 2

 -Article 7



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 860

 -SubTopic 30

 -Section 50

 -Paragraph 1A

 -Subparagraph (c)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=7523297&amp;loc=SL6224234-111729



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