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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 860

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 860

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 -Section 50

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 860

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 -Section 50

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 860

 -SubTopic 20

 -Section 50

 -Paragraph 4

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 860

 -SubTopic 20

 -Section 50

 -Paragraph 4

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=13989330&amp;loc=d3e107314-111719



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