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USD ($)

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 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 02
 -Paragraph 22
 -Article 5

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 -Publisher AICPA
 -Name Audit and Accounting Guide (AAG)
 -Number AAG-BRD
 -Chapter 4
 -Paragraph 80
 -Subparagraph Exhibit 4-8, 9
 -IssueDate 2006-05-01

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Audit and Accounting Guide (AAG)
 -Number AAG-BRD
 -Chapter 4
 -Paragraph 08
 -IssueDate 2006-05-01

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 107
 -Paragraph 10

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