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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 20

 -Section 55

 -Paragraph 15

 -URI http://asc.fasb.org/extlink&amp;oid=6588021&amp;loc=d3e7104-158389



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

 -Publisher AICPA

 -Name Statement of Position (SOP)

 -Number 03-1

 -Section Appendix C

 -Paragraph 46

 -Subparagraph C-1

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher AICPA

 -Name Statement of Position (SOP)

 -Number 03-1

 -Paragraph 38

 -Subparagraph d(2), d(3)

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 80

 -Section 50

 -Paragraph 1

 -Subparagraph (d)(3),(5)

 -URI http://asc.fasb.org/extlink&amp;oid=6484115&amp;loc=d3e19393-158473



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 20

 -Section 55

 -Paragraph 15

 -URI http://asc.fasb.org/extlink&amp;oid=6588021&amp;loc=d3e7104-158389



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 80

 -Section 50

 -Paragraph 1

 -Subparagraph ((d)(5))

 -URI http://asc.fasb.org/extlink&amp;oid=6484115&amp;loc=d3e19393-158473



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