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   &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;10. Accounting Pronouncements&lt;/b&gt;
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   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In
       June&amp;#160;2009, the FASB&amp;#160;issued SFAS No.&amp;#160;166, &lt;i&gt;Accounting
       for Transfers of Financial Assets &amp;#8212; an amendment of FASB Statement No.&amp;#160;140&lt;/i&gt;. SFAS 166 limits the
       circumstances in which financial assets can be derecognized and requires enhanced disclosures
       regarding transfers of financial assets and a transferor&amp;#8217;s continuing involvement with transferred
       financial assets. SFAS 166 also eliminates the concept of a qualifying special-purpose entity
   (QSPE), which will require companies to evaluate former QSPEs for consolidation.
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   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In
       June&amp;#160;2009, the FASB issued SFAS 167, &lt;i&gt;Amendments to FASB Interpretation No.&amp;#160;46(R)&lt;/i&gt;. SFAS 167
   amends existing guidance used to determine whether or not a company is required to consolidate a
       variable interest entity (VIE)&amp;#160;and requires enhanced disclosures. SFAS 167 eliminates
       quantitative-based assessments and will require companies to perform ongoing qualitative
       assessments to determine whether or not the VIE should be consolidated.
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   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Both SFAS 166 and SFAS 167 are effective for the Company on January&amp;#160;1, 2010. The Company is
       currently evaluating the impact of both pronouncements on its A/R sales facility and consolidated
       financial statements.
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