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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 740

 -Section 45

 -Paragraph 5

 -URI http://asc.fasb.org/extlink&amp;oid=6419406&amp;loc=d3e23586-113945



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 740

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6419406&amp;loc=d3e23594-113945



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 20

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 109

 -Paragraph 36

 -Subparagraph e

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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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