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 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 40

 -Section 50

 -Paragraph 3

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

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

 -Section W



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

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 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 40

 -Section S99

 -Paragraph 1

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