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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 505

 -Section 50

 -Paragraph 1H

 -Subparagraph (c)(2)

 -URI http://asc.fasb.org/extlink&amp;oid=7881181&amp;loc=d3e65071-112826



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

 -Publisher AICPA

 -Name Audit and Accounting Guide (AAG)

 -Number AAG-DEP

 -Paragraph 15

 -Subparagraph 3a

 -IssueDate 2006-05-01

 -Chapter 17

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 505

 -Section 50

 -Paragraph 1

 -Subparagraph (c)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=7881181&amp;loc=SL5958568-112826



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher AICPA

 -Name Audit and Accounting Guide (AAG)

 -Number AAG-DEP

 -Paragraph 22

 -IssueDate 2006-05-01

 -Chapter 17

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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