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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 815

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=d3e41678-113959



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 815

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=d3e41678-113959



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 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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