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 -Publisher FASB

 -Name FASB Interpretation (FIN)

 -Number 45

 -Paragraph 13

 -Subparagraph b

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 460

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -Subparagraph (b)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6851643&amp;loc=d3e12069-110248



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