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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 715

 -SubTopic 60

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=6414203&amp;loc=d3e39716-114964



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name FASB Staff Position (FSP)

 -Number FAS106-2

 -Paragraph 20, 21, 22

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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