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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (a,h)

 -URI http://asc.fasb.org/extlink&amp;oid=14024403&amp;loc=d3e13816-109267



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph (a)(1)

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