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 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e689-108580



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

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 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 12

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