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 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 141

 -Paragraph 51

 -Subparagraph d

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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

 -Topic 230

 -SubTopic 10

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 -Section 50

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 -Number 95

 -Paragraph 32

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

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 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 16

 -Article 7



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