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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585



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

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 360

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6391110&amp;loc=d3e2921-110230



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

 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 144

 -Paragraph 26

 -Subparagraph b

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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