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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 450

 -SubTopic 20

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 5.Y.Q1)

 -URI http://asc.fasb.org/extlink&amp;oid=6572457&amp;loc=d3e149879-122751



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

 -Section Y

 -Paragraph Question 2



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 450

 -SubTopic 20

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 5.Y.Q1)

 -URI http://asc.fasb.org/extlink&amp;oid=6572457&amp;loc=d3e149879-122751



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

 -Section Y

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