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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 40

 -Section 50

 -Paragraph 3

 -Subparagraph (a),(b),(c)

 -URI http://asc.fasb.org/extlink&amp;oid=6482485&amp;loc=d3e14764-158437



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