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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

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 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=6959260&amp;loc=d3e187085-122770



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 -URI http://asc.fasb.org/extlink&amp;oid=18733213&amp;loc=SL4590271-111686



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

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