Recent Accounting Statements

9 Months Ended

Sep. 30, 2012

Recent Accounting Statements [Abstract]

Recent Accounting Statements

16.  Recent Accounting Statements

In July 2012, the FASB issued Accounting Standards Update “ASU” No. 2012-02 – Intangibles Goodwill and Other which provides additional guidance related to the impairment testing of indefinite-lived intangible assets.  ASU No. 2012–02 allows anentity to first assess qualitative factors to determine whether it is necessary to perform further impairmenttesting.  The revised guidance is effective for fiscal years beginning after September 15, 2012 but early adoption is permitted.  Our impairment testing date is October 1 of each year and we adopted the new guidelines in the third quarter of 2012.  There was no impact as a result of the adoption.