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 -Number 210

 -Section 03

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

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 835

 -SubTopic 20

 -Section 50

 -Paragraph 1

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

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 -Name Accounting Standards Codification

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 -Section S99

 -Paragraph 1

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

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 -Section 04

 -Paragraph 9

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 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 10

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

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

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