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 -Publisher FASB

 -Name Accounting Standards Codification

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

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 -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882



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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

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 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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

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

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