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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 405

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6479006&amp;loc=d3e64164-112818



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

 -Publisher SEC

 -Name Industry Guide

 -Number 3

 -Section V

 -Paragraph A

 -Subparagraph 4



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

 -Publisher AICPA

 -Name Audit and Accounting Guide (AAG)

 -Number AAG-DEP

 -Paragraph 42

 -Subparagraph a

 -IssueDate 2008-05-01

 -Chapter 13

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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

 -Name Statement of Position (SOP)

 -Number 01-6

 -Paragraph 14

 -Subparagraph e

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 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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



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