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 -Publisher SEC
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 -Publisher SEC
 -Name Regulation S-X (SX)
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Accounting Research Bulletin (ARB)
 -Number 43
 -Chapter 4
 -Paragraph 5A

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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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 -Name Accounting Principles Board Opinion (APB)
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