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 -Publisher FASB

 -Name Emerging Issues Task Force (EITF)

 -Number 95-3

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 420

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 5.P.4(b))

 -URI http://asc.fasb.org/extlink&amp;oid=6394695&amp;loc=d3e140904-122747



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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

 -Section P

 -Subsection 3, 4



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