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 -Publisher AICPA
 -Name Audit and Accounting Guide (AAG)
 -Number AAG-HCO
 -Chapter 8
 -Paragraph 10
 -IssueDate 2006-05-01

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 -Publisher FASB
 -Name FASB Staff Position (FSP)
 -Number FAS115-1/124-1
 -Paragraph 13, 14, 15, 16

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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
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 -Paragraph 14, 16

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 -Publisher FASB
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 -Name Regulation S-X (SX)
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Emerging Issues Task Force (EITF)
 -Number 87-21

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 128
 -Paragraph 40
 -Subparagraph a

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 128
 -Paragraph 8

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