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USE OF ESTIMATES
3 Months Ended
Mar. 31, 2012
USE OF ESTIMATES [Abstract]  
USE OF ESTIMATES
(3)  USE OF ESTIMATES

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenues and expenses during the reporting period and to disclose material contingent assets and liabilities at the date of the financial statements.  Actual results could differ from those estimates.