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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 912

 -SubTopic 310

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6223520&amp;loc=d3e55538-109407



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 912

 -SubTopic 275

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6471736&amp;loc=d3e54672-109401



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

 -Publisher AICPA

 -Name Accounting Research Bulletin (ARB)

 -Number 43

 -Section C

 -Paragraph 4, 18, 19, 21

 -Chapter 11

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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

 -Name Accounting Standards Codification

 -Topic 912

 -SubTopic 20

 -Section 45

 -Paragraph 5

 -URI http://asc.fasb.org/extlink&amp;oid=6539154&amp;loc=d3e52595-109384



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e24092-122690



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 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 143

 -Paragraph 3, 10, 22

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 410

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6392692&amp;loc=d3e7535-110849



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Asset Retirement Obligation

 -URI http://asc.fasb.org/extlink&amp;oid=6505190



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