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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 805

 -Section 50

 -Paragraph 2

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6487222&amp;loc=d3e30785-158569



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher AICPA

 -Name Statement of Position (SOP)

 -Number 00-3

 -Paragraph 5

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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