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 -Publisher AICPA

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 -Number 51

 -Paragraph A3

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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

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 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

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 -Name Accounting Standards Codification

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 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

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 -Publisher AICPA

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 -Number 51

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

 -Publisher FASB

 -Name Accounting Standards Codification

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 -Name Staff Accounting Bulletin (SAB)

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

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