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 -Number 123R
 -Paragraph A240
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
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 -Paragraph A240
 -Subparagraph e(2)(d)

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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Staff Accounting Bulletin (SAB)
 -Number Topic 14
 -Section D
 -Subsection 2

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      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 123R
 -Paragraph A240
 -Subparagraph e(2)(b)

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