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 -Name Accounting Standards Codification

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

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 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 14

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 -Name Staff Accounting Bulletin (SAB)

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

 -Publisher FASB

 -Name Accounting Standards Codification

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