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 -Name Accounting Standards Codification



 -Topic 944



 -SubTopic 210



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.7-03.1(d))



 -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910







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 -Name Accounting Standards Codification



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 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 944



 -SubTopic 210



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.7-03.1(d))



 -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910







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