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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 5
 -Paragraph 17

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      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Accounting Principles Board Opinion (APB)
 -Number 18
 -Paragraph 19
 -Subparagraph h

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