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 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 13

 -Paragraph 23

 -Subparagraph a(i)(a)

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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 840

 -SubTopic 30

 -Section 50

 -Paragraph 4

 -Subparagraph (a)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6952072&amp;loc=d3e45377-112738



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section 50

 -Paragraph 7

 -Subparagraph (d)

 -URI http://asc.fasb.org/extlink&amp;oid=7512638&amp;loc=d3e5111-111524



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