FASB Accounting Standards Codification 718 10 50 1 http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 FASB Accounting Standards Codification 718 10 50 2 http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 FASB Accounting Standards Codification 235 10 50 3 http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 FASB Accounting Standards Codification 928 440 50 1 http://asc.fasb.org/extlink&oid=6473578&loc=d3e63223-108013 FASB Emerging Issues Task Force (EITF) 99-7 1 This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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. FASB Accounting Standards Codification 505 30 25 5 http://asc.fasb.org/extlink&oid=6405686&loc=d3e22802-112653 FASB Accounting Standards Codification 320 10 50 6 (a)(2) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 FASB Accounting Standards Codification 320 10 50 7 http://asc.fasb.org/extlink&oid=6872113&loc=d3e27337-111563 FASB FASB Staff Position (FSP) FAS115-1/124-1 17 b 5 This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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. FASB Accounting Standards Codification 320 10 45 8 http://asc.fasb.org/extlink&oid=6871852&loc=d3e26817-111562 FASB Accounting Standards Codification 320 10 35 1 (a)-(b) http://asc.fasb.org/extlink&oid=16383099&loc=d3e24584-111560 FASB Accounting Standards Codification 320 10 35 18 http://asc.fasb.org/extlink&oid=16383099&loc=d3e25065-111560 FASB Accounting Standards Codification 320 10 45 9 http://asc.fasb.org/extlink&oid=6871852&loc=d3e26828-111562 FASB Accounting Standards Codification 320 10 25 1 (b) http://asc.fasb.org/extlink&oid=7534914&loc=d3e22054-111558 FASB Statement of Financial Accounting Standard (FAS) 115 12 b This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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. FASB Statement of Financial Accounting Standard (FAS) 115 16 This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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. FASB Statement of Financial Accounting Standard (FAS) 115 14 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. FASB Statement of Financial Accounting Standard (FAS) 115 13 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. FASB Statement of Financial Accounting Standard (FAS) 133 22 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. FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.2) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Accounting Standards Codification 235 10 S99 1 (SX 210.4-08.(b)) http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 OTS Federal Regulation (FR) Title 12 563c.102 4 V I This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy. FASB Statement of Financial Accounting Standard (FAS) 5 19 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. FASB Statement of Financial Accounting Standard (FAS) 5 18 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. AICPA Statement of Position (SOP) 01-6 13 i 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. SEC Regulation S-X (SX) 210 08 b 4 SEC Regulation S-X (SX) 210 03 6 9 FASB Statement of Financial Accounting Standard (FAS) 115 21 d 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. FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.12) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Accounting Standards Codification 320 10 50 2 (b) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563 FASB Statement of Financial Accounting Standard (FAS) 115 13, 19 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. FASB Accounting Standards Codification 320 Debt Security http://asc.fasb.org/extlink&oid=6509901 FASB Statement of Financial Accounting Standard (FAS) 115 137 C SEC Regulation S-X (SX) 210 17 12 SEC Regulation S-X (SX) 210 16 12 FASB Accounting Standards Codification 250 10 50 7 http://asc.fasb.org/extlink&oid=6801783&loc=d3e22644-107794 FASB Accounting Standards Codification 250 10 45 23 http://asc.fasb.org/extlink&oid=6368906&loc=d3e21914-107793 FASB Accounting Standards Codification 250 10 50 4 http://asc.fasb.org/extlink&oid=6801783&loc=d3e22595-107794 FASB Accounting Standards Codification 250 10 50 1 http://asc.fasb.org/extlink&oid=6801783&loc=d3e22499-107794 FASB Accounting Standards Codification 250 10 S99 2 (SAB TOPIC 1.N.Q3) http://asc.fasb.org/extlink&oid=6369664&loc=d3e30840-122693 SEC Staff Accounting Bulletin (SAB) Topic 1 N FASB Statement of Financial Accounting Standard (FAS) 154 17, 22, 25, 26 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. FASB Accounting Standards Codification 605 25 65 1 http://asc.fasb.org/extlink&oid=19771798&loc=SL6749767-165964 FASB Accounting Standards Codification 820 10 65 6 http://asc.fasb.org/extlink&oid=7488894&loc=SL6740727-161440 FASB Accounting Standards Codification 815 10 65 5 http://asc.fasb.org/extlink&oid=7480679&loc=SL6849109-159117 FASB Accounting Standards Codification 810 10 65 2 http://asc.fasb.org/extlink&oid=7667344&loc=SL6754279-158248 FASB Accounting Standards Codification 954 450 65 1 (b) http://asc.fasb.org/extlink&oid=6960603&loc=SL6960607-166770 FASB Accounting Standards Codification 350 10 65 2 http://asc.fasb.org/extlink&oid=7667155&loc=SL6971753-166050 FASB Accounting Standards Codification 505 20 65 1 http://asc.fasb.org/extlink&oid=6933817&loc=SL6804383-166165 FASB Accounting Standards Codification 932 10 65 1 http://asc.fasb.org/extlink&oid=8450933&loc=SL6805711-166170 FASB Accounting Standards Codification 810 10 65 1 http://asc.fasb.org/extlink&oid=7667344&loc=SL4537656-158248 FASB Accounting Standards Codification 815 15 65 1 http://asc.fasb.org/extlink&oid=7667732&loc=SL6832066-166256 FASB Accounting Standards Codification 805 10 65 1 http://asc.fasb.org/extlink&oid=6972364&loc=d3e2795-128465 FASB Accounting Standards Codification 944 80 65 1 http://asc.fasb.org/extlink&oid=6943864&loc=SL6890937-166483 FASB Accounting Standards Codification 985 605 65 1 http://asc.fasb.org/extlink&oid=19773443&loc=SL6751214-165967 FASB Accounting Standards Codification 605 28 65 1 http://asc.fasb.org/extlink&oid=19773497&loc=SL6892059-166502 FASB Accounting Standards Codification 310 30 50 2 http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544 FASB Accounting Standards Codification 310 10 50 15 http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524 FASB Accounting Standards Codification 310 30 50 1 http://asc.fasb.org/extlink&oid=6379141&loc=d3e15029-111544 AICPA Statement of Position (SOP) 03-3 3 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. AICPA Statement of Position (SOP) 03-3 15 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. AICPA Statement of Position (SOP) 03-3 16 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. AICPA Statement of Position (SOP) 03-3 14 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. FASB Accounting Standards Codification 924 605 65 1 http://asc.fasb.org/extlink&oid=6891108&loc=SL6891113-166487 FASB Accounting Standards Codification 718 10 65 2 http://asc.fasb.org/extlink&oid=6890663&loc=SL6890683-165333 FASB Accounting Standards Codification 810 10 65 3 http://asc.fasb.org/extlink&oid=7667344&loc=SL6813009-158248 FASB Accounting Standards Codification 310 10 65 1 http://asc.fasb.org/extlink&oid=7475997&loc=SL6892407-166509 FASB Accounting Standards Codification 470 20 65 3 http://asc.fasb.org/extlink&oid=7667209&loc=SL6757342-162007 FASB Accounting Standards Codification 820 10 65 5 http://asc.fasb.org/extlink&oid=7488894&loc=SL6595801-161440 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.19,20) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 02 20 5 SEC Regulation S-X (SX) 210 02 19 5 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.3(a)(2)) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Accounting Standards Codification 850 10 50 3 http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864 FASB Accounting Standards Codification 235 10 S99 1 (SX 210.4-08.(k)(1)) http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 FASB Accounting Standards Codification 850 10 50 1 (d) http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 FASB Accounting Standards Codification 850 10 50 4 http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864 SEC Regulation S-X (SX) 210 08 k 1 4 FASB Statement of Financial Accounting Standard (FAS) 57 2 d 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. SEC Regulation S-X (SX) 210 02 3 a 5 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.19(a)) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Accounting Standards Codification 835 30 45 4 http://asc.fasb.org/extlink&oid=6451184&loc=d3e28567-108399 FASB Accounting Standards Codification 835 30 45 2 http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399 FASB Accounting Standards Codification 835 30 45 1A http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399 AICPA Accounting Principles Board Opinion (APB) 21 16 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. SEC Regulation S-X (SX) 210 02 19 a 5 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.3,4) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 02 3, 4 5 FASB Accounting Standards Codification 942 210 S99 1 (SX 210.9-03.15(5)) http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 FASB Accounting Standards Codification 944 210 S99 1 (SX 210.7-03.15(a)) http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 SEC Regulation S-X (SX) 210 03 15 a 7 SEC Regulation S-X (SX) 210 03 15 5 9 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.19(a),20,24) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 02 20, 24 5 FASB Accounting Standards Codification 910 310 50 1 (c) http://asc.fasb.org/extlink&oid=6471494&loc=d3e49324-109356 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.3(c)(4)) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 02 3 c(4) 5 FASB Accounting Standards Codification 825 10 50 14 http://asc.fasb.org/extlink&oid=7491637&loc=d3e13487-108611 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.3) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 03 3 a, b 5 FASB Accounting Standards Codification 944 210 S99 1 (SX 210.7-03.17) http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 SEC Regulation S-X (SX) 210 03 17 7 FASB Accounting Standards Codification 210 10 45 8 http://asc.fasb.org/extlink&oid=6361293&loc=d3e6935-107765 FASB Accounting Standards Codification Current Liabilities http://asc.fasb.org/extlink&oid=6509677 AICPA Accounting Research Bulletin (ARB) 43 A 7 3 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. FASB Accounting Standards Codification 835 30 25 13 http://asc.fasb.org/extlink&oid=6451110&loc=d3e27881-108397 FASB Accounting Standards Codification 835 30 25 12 http://asc.fasb.org/extlink&oid=6451110&loc=d3e27862-108397 FASB Accounting Standards Codification 835 30 45 3 http://asc.fasb.org/extlink&oid=6451184&loc=d3e28555-108399 AICPA Accounting Principles Board Opinion (APB) 21 13, 14, 16 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. FASB Accounting Standards Codification 850 10 50 1 http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 FASB Statement of Financial Accounting Standard (FAS) 57 2 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. SEC Regulation S-X (SX) 210 02 3,4 5 FASB Accounting Standards Codification 310 10 50 4 http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524 FASB Accounting Standards Codification 310 10 45 2 http://asc.fasb.org/extlink&oid=6375948&loc=d3e4428-111522 FASB Accounting Standards Codification 310 10 50 7 http://asc.fasb.org/extlink&oid=7512638&loc=d3e5111-111524 FASB Accounting Standards Codification 310 10 50 9 http://asc.fasb.org/extlink&oid=7512638&loc=d3e5144-111524 FASB Accounting Standards Codification 310 10 50 8 http://asc.fasb.org/extlink&oid=7512638&loc=d3e5130-111524 FASB Accounting Standards Codification 310 10 50 5 http://asc.fasb.org/extlink&oid=7512638&loc=d3e5086-111524 FASB Accounting Standards Codification 310 10 50 3 http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524 FASB Accounting Standards Codification 860 20 50 5 http://asc.fasb.org/extlink&oid=13989330&loc=d3e107425-111719 AICPA Statement of Position (SOP) 01-6 13 e 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. SEC Regulation S-X (SX) 210 02 3 a, c 5 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.3-4) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 02 3 a(1) 5 SEC Regulation S-X (SX) 210 02 4 5 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.24) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 02 24 5 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.11) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Accounting Standards Codification 910 310 50 1 http://asc.fasb.org/extlink&oid=6471494&loc=d3e49324-109356 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.17) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 02 3 5 FASB Accounting Standards Codification 210 10 45 8 (a) http://asc.fasb.org/extlink&oid=6361293&loc=d3e6935-107765 FASB Accounting Standards Codification 942 210 S99 1 (SX 210.9-03.9) http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 FASB Accounting Standards Codification 944 210 S99 1 (SX 210.7-03.5) http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 FASB Accounting Standards Codification 942 210 S99 1 (SX 210.9-03.15(1),(5)) http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 FASB Accounting Standards Codification 944 210 S99 1 (SX 210.7-03.15) http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 SEC Regulation S-X (SX) 210 03 15 7 SEC Regulation S-X (SX) 210 03 15 1, 5 9 FASB Accounting Standards Codification 910 310 50 1 (a) http://asc.fasb.org/extlink&oid=6471494&loc=d3e49324-109356 FASB Accounting Standards Codification 944 210 S99 1 (SX 210.7-03.(a),3) http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 SEC Regulation S-X (SX) 210 03 3 7 SEC Regulation S-X (SX) 210 02 3, 4 5 FASB Accounting Standards Codification 910 310 50 3 http://asc.fasb.org/extlink&oid=6471494&loc=d3e49354-109356 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.3(c)) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 02 3 c 5 FASB Accounting Standards Codification 410 20 45 1 http://asc.fasb.org/extlink&oid=6392676&loc=d3e7480-110848 FASB Statement of Financial Accounting Standard (FAS) 143 14 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. FASB Accounting Standards Codification 230 10 45 28 http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 FASB Statement of Financial Accounting Standard (FAS) 95 28 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. FASB Accounting Standards Codification 932 235 50 35 (h) http://asc.fasb.org/extlink&oid=8451039&loc=d3e62500-109447 FASB Statement of Financial Accounting Standard (FAS) 19 59BB h 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. FASB Accounting Standards Codification 420 10 35 4 http://asc.fasb.org/extlink&oid=6394232&loc=d3e17558-110866 FASB Statement of Financial Accounting Standard (FAS) 146 6 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. FASB Accounting Standards Codification 450 20 S99 1 (SAB TOPIC 5.Y.Q1) http://asc.fasb.org/extlink&oid=6572457&loc=d3e149879-122751 SEC Staff Accounting Bulletin (SAB) Topic 5 Y Question 1 FASB Accounting Standards Codification 410 30 50 7 http://asc.fasb.org/extlink&oid=6393242&loc=d3e13207-110859 AICPA Statement of Position (SOP) 96-1 161, 132 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. FASB Accounting Standards Codification 450 20 S99 1 (SAB TOPIC 5.Y.Q2) http://asc.fasb.org/extlink&oid=6572457&loc=d3e149879-122751 SEC Staff Accounting Bulletin (SAB) Topic 5 Y Question 2 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.20) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Accounting Standards Codification 720 30 45 1 http://asc.fasb.org/extlink&oid=6419918&loc=d3e35281-107843 AICPA Accounting Research Bulletin (ARB) 43 A 16 10 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. AICPA Statement of Position (SOP) 96-1 161 a 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. FASB Accounting Standards Codification Foreign Currency Translation http://asc.fasb.org/extlink&oid=6513664 FASB Accounting Standards Codification 450 20 50 1 http://asc.fasb.org/extlink&oid=6952336&loc=d3e14326-108349 FASB Accounting Standards Codification 450 20 25 2 http://asc.fasb.org/extlink&oid=6395460&loc=d3e13647-108346 FASB Statement of Financial Accounting Standard (FAS) 5 9 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. FASB Accounting Standards Codification 210 10 45 6 http://asc.fasb.org/extlink&oid=6361293&loc=d3e6911-107765 AICPA Accounting Research Bulletin (ARB) 43 A 8 3 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. SEC Regulation S-X (SX) 210 03 4 7 FASB FASB Interpretation (FIN) 48 15, 21 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. SEC Regulation S-X (SX) 210 03 15 b(1) 7 SEC Regulation S-X (SX) 210 03 15 9 FASB Accounting Standards Codification 710 10 25 3 http://asc.fasb.org/extlink&oid=6409733&loc=d3e19396-108361 FASB Statement of Financial Accounting Standard (FAS) 43 13 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. FASB Accounting Standards Codification 740 10 50 15 http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 FASB Accounting Standards Codification 942 210 S99 1 (SX 210.9-03.15) http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 FASB Accounting Standards Codification 944 210 S99 1 (SX 210.7-03.15(b)) http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 FASB Statement of Financial Accounting Standard (FAS) 109 Appendix E 289 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. SEC Regulation S-X (SX) 210 03 15 1 9 FASB Accounting Standards Codification 410 20 25 4 http://asc.fasb.org/extlink&oid=6392544&loc=d3e6290-110844 FASB Accounting Standards Codification 410 20 50 1 (c)(1) http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 FASB Accounting Standards Codification 410 20 35 1 http://asc.fasb.org/extlink&oid=6392603&loc=d3e7037-110846 FASB Statement of Financial Accounting Standard (FAS) 143 3, 10, 22 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. FASB Accounting Standards Codification 944 210 S99 1 (SX 210.9-03.15(5)) http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 FASB Accounting Standards Codification 926 405 50 1 http://asc.fasb.org/extlink&oid=6473241&loc=d3e56166-107971 FASB Accounting Standards Codification 942 210 S99 1 http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 FASB Accounting Standards Codification 944 210 S99 1 http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 FASB Accounting Standards Codification 410 30 50 10 (d)(1) http://asc.fasb.org/extlink&oid=6393242&loc=d3e13237-110859 AICPA Statement of Position (SOP) 96-1 161, 163 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. FASB Accounting Standards Codification 210 10 45 11 http://asc.fasb.org/extlink&oid=6361293&loc=d3e7054-107765 FASB Accounting Standards Codification 360 10 50 1 (a) http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 AICPA Accounting Principles Board Opinion (APB) 12 5 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. FASB Accounting Standards Codification 220 10 45 14 http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580 FASB Accounting Standards Codification 220 10 45 11 http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580 FASB Accounting Standards Codification 220 10 45 10A (a) http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580 FASB Accounting Standards Codification 220 10 45 14A http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580 FASB Accounting Standards Codification 830 30 45 12 http://asc.fasb.org/extlink&oid=6915805&loc=d3e32022-110900 FASB Accounting Standards Codification 830 30 50 1 http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901 FASB Statement of Financial Accounting Standard (FAS) 52 12, 13 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. FASB Statement of Financial Accounting Standard (FAS) 133 45 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. FASB Statement of Financial Accounting Standard (FAS) 52 31 a 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. AICPA Accounting Principles Board Opinion (APB) 12 10 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. FASB Statement of Financial Accounting Standard (FAS) 130 17, 18, 19, 22, 23, 24, 25, 26 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. FASB Accounting Standards Codification 250 10 50 1 (b)(3) http://asc.fasb.org/extlink&oid=6801783&loc=d3e22499-107794 FASB Accounting Standards Codification 250 10 50 2 http://asc.fasb.org/extlink&oid=6801783&loc=d3e22580-107794 FASB Statement of Financial Accounting Standard (FAS) 154 17 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. FASB Accounting Standards Codification 320 10 45 9A http://asc.fasb.org/extlink&oid=6871852&loc=SL6284427-111562 FASB FASB Staff Position (FSP) FAS115-1/124-1 7 2 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. FASB Statement of Financial Accounting Standard (FAS) 115 19 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. FASB FASB Staff Position (FSP) FAS115-1/124-1 16C 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. SEC Regulation S-X (SX) 210 02 17 5 FASB Accounting Standards Codification 220 10 45 10A (j-k) http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580 FASB Accounting Standards Codification 715 20 50 1 (i) http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 FASB Statement of Financial Accounting Standard (FAS) 130 26 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. FASB Statement of Financial Accounting Standard (FAS) 158 7 c 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. FASB Statement of Financial Accounting Standard (FAS) 132R 5 i 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. FASB Accounting Standards Codification 360 10 50 1 (b) http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.14) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 AICPA Statement of Position (SOP) 93-2 13 b 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. FASB Accounting Standards Codification 220 10 45 10A (d) http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580 FASB Accounting Standards Codification 815 30 50 2 http://asc.fasb.org/extlink&oid=7668309&loc=d3e80784-113994 FASB Accounting Standards Codification 255 10 55 8 http://asc.fasb.org/extlink&oid=6827966&loc=d3e2408-110839 FASB Accounting Standards Codification 740 10 45 27 http://asc.fasb.org/extlink&oid=21917399&loc=d3e32262-109318 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.26(b)) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Accounting Standards Codification 220 10 45 10A (e) http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580 FASB Accounting Standards Codification 360 10 50 1 (c) http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 SEC Regulation S-X (SX) 210 02 14 5 AICPA Accounting Principles Board Opinion (APB) 12 5 c 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. SEC Regulation S-X (SX) 210 02 31 5 FASB FASB Staff Position (FSP) FAS115-1/124-1 15D 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. FASB Statement of Financial Accounting Standard (FAS) 130 14, 17, 26 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. SEC Regulation S-X (SX) 210 04 3 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.8) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 02 8 5 FASB Accounting Standards Codification 350 30 50 1 (b) http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275 FASB Statement of Financial Accounting Standard (FAS) 142 44 b 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. FASB Accounting Standards Codification 926 20 50 5 http://asc.fasb.org/extlink&oid=6473108&loc=d3e54445-107959 FASB Accounting Standards Codification 350 30 50 1 (a)(3) http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275 FASB Accounting Standards Codification 350 30 50 1 (a)(2) http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275 FASB Statement of Financial Accounting Standard (FAS) 142 44 a(2) 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. FASB Accounting Standards Codification 350 30 50 1 (a)(1) http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275 FASB Statement of Financial Accounting Standard (FAS) 142 44 a(1) 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. FASB Accounting Standards Codification 932 10 S99 1 (SX 210.4-10.(c)(7)(ii)) http://asc.fasb.org/extlink&oid=21918352&loc=d3e511914-122862 SEC Regulation S-X (SX) 210 10 c 3(ii)(A) 4 AICPA Accounting Principles Board Opinion (APB) 29 7 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. FASB Accounting Standards Codification 420 10 S99 2 http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 SEC Staff Accounting Bulletin (SAB) Topic 5 P 4 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.30(a)(1)) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Statement of Financial Accounting Standard (FAS) 131 8 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. FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.30(a)(1),(2)) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Accounting Standards Codification 815 10 50 4H (e) http://asc.fasb.org/extlink&oid=7476318&loc=SL5624258-113959 FASB Statement of Financial Accounting Standard (FAS) 133 44D c 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. FASB Accounting Standards Codification Cash http://asc.fasb.org/extlink&oid=6506951 FASB Accounting Standards Codification Cash Equivalents http://asc.fasb.org/extlink&oid=6507016 FASB Accounting Standards Codification 730 20 50 3 http://asc.fasb.org/extlink&oid=6420387&loc=d3e23221-108380 FASB Accounting Standards Codification 730 20 50 1 http://asc.fasb.org/extlink&oid=6420387&loc=d3e23199-108380 FASB Statement of Financial Accounting Standard (FAS) 68 14 a 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. FASB Accounting Standards Codification 932 235 50 36 http://asc.fasb.org/extlink&oid=8451039&loc=d3e62536-109447 FASB Statement of Financial Accounting Standard (FAS) 19 59CC 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. SEC Rule 15c3 240 3 i 15c3 FASB Accounting Standards Codification 230 10 45 24 http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585 FASB Accounting Standards Codification 230 10 45 26 http://asc.fasb.org/extlink&oid=6943989&loc=d3e3574-108585 FASB Accounting Standards Codification 230 10 45 14 http://asc.fasb.org/extlink&oid=6943989&loc=d3e3255-108585 FASB Statement of Financial Accounting Standard (FAS) 95 26, 31 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. FASB Statement of Financial Accounting Standard (FAS) 131 28 b 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. AICPA Audit and Accounting Guide (AAG) AAG-DEP 8 2006-05-01 13 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. FASB Accounting Standards Codification 830 30 45 20 (c) http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900 FASB Accounting Standards Codification 830 20 35 3 (b) http://asc.fasb.org/extlink&oid=6939497&loc=d3e30304-110892 FASB Accounting Standards Codification 830 30 45 18 http://asc.fasb.org/extlink&oid=6915805&loc=d3e32157-110900 FASB Statement of Financial Accounting Standard (FAS) 52 20 b 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. FASB Statement of Financial Accounting Standard (FAS) 52 31 c 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. FASB Accounting Standards Codification 830 30 45 20 (b),(c) http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900 FASB Statement of Financial Accounting Standard (FAS) 52 31 d 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. FASB Accounting Standards Codification 230 10 45 28 (b) http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 FASB Accounting Standards Codification 830 30 45 20 (b) http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900 FASB Statement of Financial Accounting Standard (FAS) 52 31 b 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. FASB Accounting Standards Codification 505 10 50 2 http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 FASB Accounting Standards Codification 505 10 S99 1 (SX 210.3-04) http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 FASB Accounting Standards Codification Stock Split http://asc.fasb.org/extlink&oid=6525746 FASB Accounting Standards Codification 480 10 S99 2 (SAB TOPIC 3.C) http://asc.fasb.org/extlink&oid=14643745&loc=d3e177168-122764 SEC Staff Accounting Bulletin (SAB) Topic 3 C FASB Accounting Standards Codification 470 20 25 22 http://asc.fasb.org/extlink&oid=6928081&loc=SL6014347-161799 FASB Accounting Standards Codification 470 20 65 1 http://asc.fasb.org/extlink&oid=7667209&loc=SL6052262-162007 FASB FASB Staff Position (FSP) APB14-1 12 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. AICPA Technical Practice Aid (TPA) 4110 1, 10 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. FASB Accounting Standards Codification 505 10 S99 3 (SAB TOPIC 4.B) http://asc.fasb.org/extlink&oid=6959260&loc=d3e187123-122770 FASB Accounting Standards Codification 470 20 25 20A http://asc.fasb.org/extlink&oid=7656322&loc=SL6757427-112606 FASB Accounting Standards Codification 740 10 55 51 http://asc.fasb.org/extlink&oid=21917533&loc=d3e34017-109320 FASB Accounting Standards Codification Beneficial Conversion Feature http://asc.fasb.org/extlink&oid=6505963 FASB Emerging Issues Task Force (EITF) 05-8 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. FASB Accounting Standards Codification 470 20 25 2 http://asc.fasb.org/extlink&oid=7656322&loc=d3e4724-112606 FASB Accounting Standards Codification Warrant http://asc.fasb.org/extlink&oid=6528364 AICPA Accounting Principles Board Opinion (APB) 14 16 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. FASB Accounting Standards Codification 718 740 45 2 http://asc.fasb.org/extlink&oid=6419406&loc=d3e23524-113945 FASB Statement of Financial Accounting Standard (FAS) 123R 62 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. FASB Accounting Standards Codification 605 28 65 1 (b) http://asc.fasb.org/extlink&oid=19773497&loc=SL6892059-166502 FASB Accounting Standards Codification 250 10 45 3 http://asc.fasb.org/extlink&oid=6368906&loc=d3e21697-107793 FASB Accounting Standards Codification 985 605 65 1 (b)(2) http://asc.fasb.org/extlink&oid=19773443&loc=SL6751214-165967 FASB Accounting Standards Codification 718 10 35 2 http://asc.fasb.org/extlink&oid=6415241&loc=d3e4534-113899 FASB Accounting Standards Codification 718 10 50 1 (b) http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 FASB Accounting Standards Codification 718 20 55 12 http://asc.fasb.org/extlink&oid=6576910&loc=d3e11149-113907 FASB Accounting Standards Codification 718 20 55 13 http://asc.fasb.org/extlink&oid=6576910&loc=d3e11178-113907 FASB Statement of Financial Accounting Standard (FAS) 123R 64 b 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. FASB Statement of Financial Accounting Standard (FAS) 123R A91 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. FASB Statement of Financial Accounting Standard (FAS) 123R 39 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. FASB Statement of Financial Accounting Standard (FAS) 57 2 a, b, c, d 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. FASB Accounting Standards Codification 225 10 S99 2 (SX 210.5-03.1(d)) http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 FASB Accounting Standards Codification 928 340 45 1 http://asc.fasb.org/extlink&oid=6473541&loc=d3e61799-108003 OTS Federal Regulation (FR) Title 12 563c.102 16 V I This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy. FASB Accounting Standards Codification 912 310 50 4 http://asc.fasb.org/extlink&oid=6223520&loc=d3e55562-109407 FASB Accounting Standards Codification 946 210 S99 1 (SX 210.6-04.2) http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996 FASB Accounting Standards Codification 210 10 45 4 (c) http://asc.fasb.org/extlink&oid=6361293&loc=d3e6812-107765 SEC Regulation S-X (SX) 210 04 2 6 FASB Accounting Standards Codification 912 210 45 3 http://asc.fasb.org/extlink&oid=7481487&loc=d3e53009-109388 FASB Accounting Standards Codification 912 405 45 6 http://asc.fasb.org/extlink&oid=6471918&loc=d3e56300-109415 FASB Accounting Standards Codification 912 210 45 4 http://asc.fasb.org/extlink&oid=7481487&loc=d3e53012-109388 AICPA Accounting Research Bulletin (ARB) 43 A 22 11 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. FASB Accounting Standards Codification 932 835 25 2 http://asc.fasb.org/extlink&oid=6475453&loc=d3e70057-109498 FASB Accounting Standards Codification 942 470 45 1 http://asc.fasb.org/extlink&oid=6479118&loc=d3e64650-112822 OTS Federal Regulation (FR) Title 12 563c.102 18 V I This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy. AICPA Audit and Accounting Guide (AAG) AAG-DEP 37 2006-05-01 15 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. FASB Accounting Standards Codification 605 20 http://asc.fasb.org/subtopic&trid=2197248 FASB Emerging Issues Task Force (EITF) 99-17 8 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. FASB Accounting Standards Codification 340 20 55 1 http://asc.fasb.org/extlink&oid=6387522&loc=d3e8384-108330 FASB Accounting Standards Codification 340 20 50 1 http://asc.fasb.org/extlink&oid=6387501&loc=d3e8275-108329 AICPA Statement of Position (SOP) 93-7 49 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. FASB Accounting Standards Codification 605 20 50 1 http://asc.fasb.org/extlink&oid=6406959&loc=d3e49171-111630 FASB Accounting Standards Codification 225 10 S99 2 (SX 210.5-03.1) http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 FASB Accounting Standards Codification 340 20 50 1 (c) http://asc.fasb.org/extlink&oid=6387501&loc=d3e8275-108329 FASB Accounting Standards Codification 720 35 50 1 http://asc.fasb.org/extlink&oid=6420018&loc=d3e36677-107848 AICPA Statement of Position (SOP) 93-7 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. FASB Emerging Issues Task Force (EITF) 99-17 1, 4, 8 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. FASB Accounting Standards Codification 340 20 http://asc.fasb.org/subtopic&trid=2127066 FASB Accounting Standards Codification 340 20 50 1 (a) http://asc.fasb.org/extlink&oid=6387501&loc=d3e8275-108329 FASB Emerging Issues Task Force (EITF) 02-16 6 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. SEC Regulation S-X (SX) 210 03 2, 4 5 FASB Accounting Standards Codification Barter http://asc.fasb.org/extlink&oid=6505895 FASB Accounting Standards Codification 605 20 25 15 http://asc.fasb.org/extlink&oid=21914782&loc=d3e48630-111629 FASB Accounting Standards Codification 225 10 S99 2 (SX 210.5-03.2) http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 SEC Regulation S-X (SX) 210 03 2 5 FASB Statement of Financial Accounting Standard (FAS) 57 2 c 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. FASB Accounting Standards Codification 850 Affiliate http://asc.fasb.org/extlink&oid=6504562 FASB Statement of Financial Accounting Standard (FAS) 57 24 a 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. SEC Regulation S-X (SX) 210 02 b 1 AICPA Audit and Accounting Guide (AAG) AAG-BRD 80 2008-05-01 4-9 4 AICPA Audit and Accounting Guide (AAG) AAG-BRD 51 b 2008-05-01 3 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. FASB Accounting Standards Codification 940 20 25 4 http://asc.fasb.org/extlink&oid=6475575&loc=d3e41304-110954 AICPA Audit and Accounting Guide (AAG) AAG-BRD 26 2006-05-01 4 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. SEC Rule 15c3 240 1 1 i 15c3 a SEC Rule 15c3 240 1 1 15c3 c FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.6(a)) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 02 6 a 5 FASB Accounting Standards Codification 225 10 S99 2 (SX 210.5-03.2(e)) http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 FASB Accounting Standards Codification 310 30 15 2 http://asc.fasb.org/extlink&oid=7514592&loc=d3e13503-111538 FASB Accounting Standards Codification 310 30 50 2 (a)(4) http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544 AICPA Statement of Position (SOP) 03-3 16 a(4) 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. FASB Statement of Financial Accounting Standard (FAS) 131 21 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. SEC Regulation S-X (SX) 210 15 12 FASB Accounting Standards Codification 718 10 S99 1 (SAB TOPIC 14.F) http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809 FASB Accounting Standards Codification 718 10 50 2 (h)(1)(i) http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 FASB Statement of Financial Accounting Standard (FAS) 123R A240 g(1) 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. SEC Staff Accounting Bulletin (SAB) Topic 14 F FASB Accounting Standards Codification 944 http://asc.fasb.org/topic&trid=2303980 FASB Statement of Financial Accounting Standard (FAS) 60 60 g 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. FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.4) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Accounting Standards Codification 980 360 25 1 http://asc.fasb.org/extlink&oid=6500269&loc=d3e45485-110386 FASB Accounting Standards Codification 230 10 45 12 http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585 FASB Statement of Financial Accounting Standard (FAS) 95 16 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. FASB Accounting Standards Codification 942 210 S99 1 (SX 210.9-03.7(d)) http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 FASB Accounting Standards Codification 310 10 50 15 (a) http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524 SEC Regulation S-X (SX) 210 03 7 d 9 FASB Statement of Financial Accounting Standard (FAS) 114 20 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. FASB Statement of Financial Accounting Standard (FAS) 60 47 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. FASB Accounting Standards Codification 942 210 S99 1 (SX 210.9-03.10) http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 FASB Accounting Standards Codification 944 310 45 4 http://asc.fasb.org/extlink&oid=6873192&loc=d3e21338-158488 FASB Accounting Standards Codification 980 835 25 1 http://asc.fasb.org/extlink&oid=6501569&loc=d3e55921-110430 FASB Statement of Financial Accounting Standard (FAS) 71 15 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. FASB Accounting Standards Codification 310 10 50 11B http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524 FASB Accounting Standards Codification 944 210 S99 1 (SX 210.7-03.(a),5) http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 SEC Regulation S-X (SX) 210 03 5 7 AICPA Audit and Accounting Guide (AAG) AAG-DEP 41 2006-05-01 12 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. FASB Accounting Standards Codification 980 360 http://asc.fasb.org/subtopic&trid=2156691 FASB Statement of Financial Accounting Standard (FAS) 90 5, 8 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. FASB Statement of Financial Accounting Standard (FAS) 92 8, 9 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. FASB Accounting Standards Codification 310 40 65 1 (b) http://asc.fasb.org/extlink&oid=7484272&loc=SL7484277-172609 SEC Industry Guide 2 4 A SEC Industry Guide 2 4 B SEC Rule 15c3 240 1 1 ii 15c3 a FASB Accounting Standards Codification 820 10 50 2 (a) http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 FASB Accounting Standards Codification 820 10 50 6A (a) http://asc.fasb.org/extlink&oid=7578670&loc=SL6742756-110258 FASB Accounting Standards Codification 815 25 35 9 http://asc.fasb.org/extlink&oid=6439857&loc=d3e75592-113984 FASB Accounting Standards Codification 225 10 S99 2 (SX 210.5-03.3) http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 FASB Accounting Standards Codification 230 10 45 28 (a) http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 FASB Accounting Standards Codification 310 20 30 2 http://asc.fasb.org/extlink&oid=6378273&loc=d3e8446-111530 FASB Accounting Standards Codification Direct Loan Origination Costs http://asc.fasb.org/extlink&oid=6510860 FASB Accounting Standards Codification 942 225 S99 1 (SX 210.9-04.1) http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 FASB Accounting Standards Codification 310 20 25 2 http://asc.fasb.org/extlink&oid=6962437&loc=d3e7402-111529 FASB Accounting Standards Codification 310 20 35 2 http://asc.fasb.org/extlink&oid=16382787&loc=d3e8622-111531 FASB Statement of Financial Accounting Standard (FAS) 91 5, 6, 7 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. FASB Accounting Standards Codification 944 20 S99 2 (2) http://asc.fasb.org/extlink&oid=6784649&loc=d3e569990-122904 FASB Accounting Standards Codification 944 225 S99 1 (SX 210.7-04.7(a)) http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 FASB Emerging Issues Task Force (EITF) 92-9 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. SEC Regulation S-X (SX) 210 04 7 7 FASB Accounting Standards Codification 840 20 25 17 http://asc.fasb.org/extlink&oid=6748888&loc=d3e40246-112709 FASB Accounting Standards Codification 718 40 25 13 http://asc.fasb.org/extlink&oid=6418455&loc=d3e16721-113920 AICPA Statement of Position (SOP) 93-6 15 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. FASB Accounting Standards Codification 932 10 S99 1 (SX 210.4-10.(c)(7)(i)) http://asc.fasb.org/extlink&oid=21918352&loc=d3e511914-122862 SEC Regulation S-X (SX) 210 10 c 7 4 FASB Accounting Standards Codification 350 30 45 2 http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 FASB Accounting Standards Codification 350 30 50 2 (a)(2) http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275 FASB Statement of Financial Accounting Standard (FAS) 142 45 a(2) 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. FASB Accounting Standards Codification 225 10 S99 2 (SX 210.5-03.8) http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 SEC Regulation S-X (SX) 210 03 8 5 SEC Regulation S-X (SX) 210 04 8 9 FASB Accounting Standards Codification 860 50 50 4 (a)(4) http://asc.fasb.org/extlink&oid=7882072&loc=d3e122739-111746 FASB Statement of Financial Accounting Standard (FAS) 140 17 g(1)(d) 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. FASB Accounting Standards Codification 840 30 45 3 http://asc.fasb.org/extlink&oid=6455314&loc=d3e45031-112735 FASB Accounting Standards Codification 270 10 45 7 (c) http://asc.fasb.org/extlink&oid=6372559&loc=d3e599-108305 FASB Accounting Standards Codification 270 10 45 8 (a) http://asc.fasb.org/extlink&oid=6372559&loc=d3e639-108305 FASB Accounting Standards Codification 270 10 45 9 (c) http://asc.fasb.org/extlink&oid=6372559&loc=d3e693-108305 AICPA Accounting Principles Board Opinion (APB) 28 15, 16 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. FASB Accounting Standards Codification 980 840 45 4 http://asc.fasb.org/extlink&oid=6501703&loc=d3e56759-110438 FASB Statement of Financial Accounting Standard (FAS) 71 43 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. FASB Statement of Financial Accounting Standard (FAS) 142 12, 13, 14 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. FASB Accounting Standards Codification 830 30 S99 1 http://asc.fasb.org/extlink&oid=6897108&loc=SL6897125-166521 FASB Accounting Standards Codification 260 10 50 1 (a) http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 FASB Statement of Financial Accounting Standard (FAS) 128 40 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. FASB Accounting Standards Codification 942 10 S99 5 (SAB TOPIC 11.N) http://asc.fasb.org/extlink&oid=6476724&loc=d3e533348-122875 FASB Accounting Standards Codification 235 10 S99 1 (SX 210.4-08.(e)(3)(ii)) http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 SEC Regulation S-X (SX) 210 08 e 3 4 FASB Accounting Standards Codification 235 10 S99 1 (SX 210.4-08.(e)) http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 SEC Regulation S-X (SX) 210 08 e 4 FASB Statement of Financial Accounting Standard (FAS) 71 11 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. FASB Statement of Financial Accounting Standard (FAS) 101 6 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. FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.6(d)(i)) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 02 6 d(1) 5 FASB Statement of Financial Accounting Standard (FAS) 71 9, 10 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. FASB Accounting Standards Codification 815 10 50 4C (d)(1) http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959 FASB Statement of Financial Accounting Standard (FAS) 133 45 c 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. FASB Accounting Standards Codification 980 340 35 1 http://asc.fasb.org/extlink&oid=6066304&loc=d3e44026-110379 FASB Statement of Financial Accounting Standard (FAS) 71 10 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. FASB Accounting Standards Codification 860 50 50 2 (c) http://asc.fasb.org/extlink&oid=7882072&loc=d3e122596-111746 FASB Statement of Financial Accounting Standard (FAS) 140 17 e(3) 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. FASB FASB Staff Position (FSP) FAS140-4/FIN46(R)-8 B8 c 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. FASB Accounting Standards Codification 605 10 S99 1 (SAB TOPIC 13.A.4(a).Q1) http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780 SEC Staff Accounting Bulletin (SAB) Topic 13 A a Question 1 4 FASB Accounting Standards Codification 944 60 50 1 http://asc.fasb.org/extlink&oid=6483746&loc=d3e17410-158465 FASB Statement of Financial Accounting Standard (FAS) 60 60 e 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. SEC Staff Accounting Bulletin (SAB) Topic 12 D 2 FASB Accounting Standards Codification Antidilution http://asc.fasb.org/extlink&oid=6505113 FASB Accounting Standards Codification Diluted Earnings Per Share http://asc.fasb.org/extlink&oid=6510752 FASB Accounting Standards Codification Contingent Stock Agreement http://asc.fasb.org/extlink&oid=6508534 FASB Accounting Standards Codification 260 10 50 1 (c) http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 FASB Statement of Financial Accounting Standard (FAS) 128 40 c 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. FASB Statement of Financial Accounting Standard (FAS) 128 13, 14 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. FASB Emerging Issues Task Force (EITF) 07-4 4 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. FASB Statement of Financial Accounting Standard (FAS) 128 171 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. FASB Accounting Standards Codification 260 10 45 17 http://asc.fasb.org/extlink&oid=7655603&loc=d3e1533-109256 FASB Accounting Standards Codification 260 10 45 18 http://asc.fasb.org/extlink&oid=7655603&loc=d3e1536-109256 FASB Statement of Financial Accounting Standard (FAS) 128 13 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. FASB Statement of Financial Accounting Standard (FAS) 128 14 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. FASB Accounting Standards Codification 410 30 50 17 http://asc.fasb.org/extlink&oid=6393242&loc=d3e13328-110859 AICPA Statement of Position (SOP) 96-1 172 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. FASB Accounting Standards Codification 805 20 55 30 http://asc.fasb.org/extlink&oid=7491498&loc=d3e5412-128473 FASB Accounting Standards Codification 805 20 55 29 http://asc.fasb.org/extlink&oid=7491498&loc=d3e5394-128473 FASB Statement of Financial Accounting Standard (FAS) 141 A14 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. FASB Accounting Standards Codification 450 20 S99 1 (SAB TOPIC 5.Y) http://asc.fasb.org/extlink&oid=6572457&loc=d3e149879-122751 SEC Staff Accounting Bulletin (SAB) Topic 5 Y Questions 1, 2, 4 FASB Accounting Standards Codification 410 20 50 1 (a) http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 FASB Statement of Financial Accounting Standard (FAS) 143 22 b 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. FASB Accounting Standards Codification 410 20 50 1 (c) http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 FASB Accounting Standards Codification Asset Retirement Obligation http://asc.fasb.org/extlink&oid=6505190 AICPA Audit and Accounting Guide (AAG) AAG-DEP 10 2006-05-01 7 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. FASB Accounting Standards Codification 225 10 S99 2 (SX 210.5-03.2(d)) http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 FASB Accounting Standards Codification 410 20 50 1 (c)(3) http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 FASB Statement of Financial Accounting Standard (FAS) 143 22 c(3) 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. FASB Statement of Financial Accounting Standard (FAS) 143 13, 14 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. FASB Statement of Financial Accounting Standard (FAS) 95 8, 9 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. FASB Statement of Financial Accounting Standard (FAS) 71 9 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. FASB Accounting Standards Codification 860 50 50 3 http://asc.fasb.org/extlink&oid=7882072&loc=d3e122625-111746 FASB Statement of Financial Accounting Standard (FAS) 140 17 d d 1 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. FASB Accounting Standards Codification 410 20 50 1 (b) http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 FASB Statement of Financial Accounting Standard (FAS) 143 22 c 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. FASB Accounting Standards Codification 360 10 45 4 http://asc.fasb.org/extlink&oid=8077374&loc=d3e2420-110228 FASB Statement of Financial Accounting Standard (FAS) 144 45, 46, 47 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. FASB Statement of Financial Accounting Standard (FAS) 143 22 c(1) 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. FASB Accounting Standards Codification 942 225 S99 1 (SX 210.9-04.13(a),(d)) http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 AICPA Audit and Accounting Guide (AAG) AAG-BRD 9, 51, 59 2006-05-01 4 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. FASB Accounting Standards Codification 815 10 50 4F (a)(1) http://asc.fasb.org/extlink&oid=7476318&loc=SL5624186-113959 FASB Statement of Financial Accounting Standard (FAS) 133 44C c 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. FASB Statement of Financial Accounting Standard (FAS) 133 205H 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. FASB Accounting Standards Codification 230 10 45 17 (e) http://asc.fasb.org/extlink&oid=6943989&loc=d3e3367-108585 FASB Emerging Issues Task Force (EITF) 02-6 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. FASB Accounting Standards Codification 410 20 50 1 (c)(2) http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 FASB Statement of Financial Accounting Standard (FAS) 143 22 c(2) 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. FASB Accounting Standards Codification 980 340 25 1 http://asc.fasb.org/extlink&oid=6499739&loc=d3e43603-110378 FASB Accounting Standards Codification 410 20 50 1 http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 FASB Accounting Standards Codification 410 20 50 2 http://asc.fasb.org/extlink&oid=6392692&loc=d3e7569-110849 FASB Statement of Financial Accounting Standard (FAS) 143 22 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. FASB Statement of Financial Accounting Standard (FAS) 143 20 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. FASB Accounting Standards Codification 410 20 http://asc.fasb.org/subtopic&trid=2175671 FASB Statement of Financial Accounting Standard (FAS) 143 2, 3, 11, 13, 14, 15, 22 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. FASB FASB Interpretation (FIN) 47 3 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. FASB FASB Interpretation (FIN) 47 A9-A13 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. FASB Accounting Standards Codification 410 20 50 1 (c)(4) http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 FASB Statement of Financial Accounting Standard (FAS) 143 22 c(4) 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. FASB Accounting Standards Codification 410 30 50 8 http://asc.fasb.org/extlink&oid=6393242&loc=d3e13231-110859 FASB Accounting Standards Codification 410 30 http://asc.fasb.org/subtopic&trid=2175709 FASB Accounting Standards Codification 410 30 55 14 http://asc.fasb.org/extlink&oid=6571209&loc=d3e13669-110860 AICPA Statement of Position (SOP) 96-1 99, 100, 101, 147, 148, 149, 150, 152, 153, 154 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. FASB Emerging Issues Task Force (EITF) 89-13 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. FASB Emerging Issues Task Force (EITF) 90-8 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. FASB Statement of Financial Accounting Standard (FAS) 143 2-3, 11-15, 22, A13 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. FASB Accounting Standards Codification 360 10 45 15 http://asc.fasb.org/extlink&oid=8077374&loc=d3e2611-110228 FASB Accounting Standards Codification 360 10 40 4 http://asc.fasb.org/extlink&oid=6390744&loc=d3e2212-110226 FASB Statement of Financial Accounting Standard (FAS) 144 27, 28 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. FASB Accounting Standards Codification 235 10 S99 1 (SX 210.4-08.(m)(1)(i)(A)) http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 SEC Regulation S-X (SX) 210 08 m 4 FASB Accounting Standards Codification 235 10 S99 1 (SX 210.4-08.(m)(1)(i)(A)(i)) http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 SEC Regulation S-X (SX) 210 08 m 1 4 FASB Statement of Financial Accounting Standard (FAS) 140 61 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. FASB Statement of Financial Accounting Standard (FAS) 140 17 c 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. FASB Accounting Standards Codification 205 20 45 10 http://asc.fasb.org/extlink&oid=6892542&loc=d3e1107-107759 FASB Statement of Financial Accounting Standard (FAS) 144 46 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. FASB Accounting Standards Codification 946 225 S99 3 (SX 210.6-09.6,7) http://asc.fasb.org/extlink&oid=6488393&loc=d3e606914-122999 FASB Accounting Standards Codification 946 210 S99 2 (SX 210.6-05.4) http://asc.fasb.org/extlink&oid=6488278&loc=d3e604008-122996 SEC Regulation S-X (SX) 210 05 4 6 SEC Regulation S-X (SX) 210 09 19 6 FASB Accounting Standards Codification 944 805 50 3 (b)(1) http://asc.fasb.org/extlink&oid=6487222&loc=d3e30806-158569 FASB Accounting Standards Codification 944 805 55 4 http://asc.fasb.org/extlink&oid=6588659&loc=d3e31071-158570 AICPA Statement of Position (SOP) 00-3 Appendix A 78 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. AICPA Statement of Position (SOP) 00-3 25 b 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. OTS Federal Regulation (FR) Title 12 563c.102 11 V I This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy. FASB Accounting Standards Codification 860 30 50 1A (b)(1) http://asc.fasb.org/extlink&oid=7523297&loc=SL6224234-111729 FASB FASB Staff Position (FSP) FAS140-4/FIN46(R)-8 B12 a 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. FASB Accounting Standards Codification 235 10 S99 1 (SX 210.4-08.(m)(1)(i)(A)(ii)) http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.10-17) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 02 18 5 FASB Statement of Financial Accounting Standard (FAS) 157 33 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. FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.9) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Accounting Standards Codification 210 10 45 3 http://asc.fasb.org/extlink&oid=6361293&loc=d3e6801-107765 FASB Accounting Standards Codification 210 10 45 1 http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765 SEC Regulation S-X (SX) 210 02 9 5 FASB Accounting Standards Codification 840 30 50 1 (a) http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.18) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Accounting Standards Codification 210 10 S99 1 http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 03 12 7 FASB Statement of Financial Accounting Concepts (CON) 6 25 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. FASB Accounting Standards Codification 944 320 50 1 http://asc.fasb.org/extlink&oid=6485772&loc=d3e22002-158495 FASB Accounting Standards Codification 860 20 50 4 (e)(5) http://asc.fasb.org/extlink&oid=13989330&loc=d3e107314-111719 FASB Statement of Financial Accounting Standard (FAS) 140 17 i(4) 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. FASB FASB Staff Position (FSP) FAS140-4/FIN46(R)-8 B11 b(6) 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. FASB Accounting Standards Codification 815 10 50 4H (f) http://asc.fasb.org/extlink&oid=7476318&loc=SL5624258-113959 FASB Accounting Standards Codification 205 20 50 1 (a) http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 FASB Statement of Financial Accounting Standard (FAS) 144 47 a 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. FASB Accounting Standards Codification 944 805 50 3 (b) http://asc.fasb.org/extlink&oid=6487222&loc=d3e30806-158569 FASB Accounting Standards Codification 944 605 50 1 (b),(c)(2) http://asc.fasb.org/extlink&oid=6486672&loc=d3e27261-158547 FASB Statement of Financial Accounting Standard (FAS) 113 27 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. FASB Accounting Standards Codification 944 605 50 1 http://asc.fasb.org/extlink&oid=6486672&loc=d3e27261-158547 FASB Accounting Standards Codification 944 20 50 3 http://asc.fasb.org/extlink&oid=6480758&loc=d3e6811-158387 FASB Accounting Standards Codification 944 20 50 7 http://asc.fasb.org/extlink&oid=6933001&loc=SL5747862-161289 FASB Accounting Standards Codification 944 20 50 4 http://asc.fasb.org/extlink&oid=6480758&loc=d3e6816-158387 FASB Accounting Standards Codification 944 235 S99 2 (SX 210.12-17) http://asc.fasb.org/extlink&oid=6588446&loc=d3e574992-122915 FASB Accounting Standards Codification 944 605 50 1 (b),(c)(2)-(3) http://asc.fasb.org/extlink&oid=6486672&loc=d3e27261-158547 FASB Accounting Standards Codification 944 225 S99 1 (SX 210.7-04.1) http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 SEC Regulation S-X (SX) 210 04 1 7 FASB Accounting Standards Codification 944 40 50 3 (a) http://asc.fasb.org/extlink&oid=6482485&loc=d3e14764-158437 AICPA Statement of Position (SOP) 94-5 11 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. FASB Statement of Financial Accounting Standard (FAS) 113 15, 16 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. FASB Accounting Standards Codification 944 605 50 1 (b)(2),(c)(2) http://asc.fasb.org/extlink&oid=6486672&loc=d3e27261-158547 FASB Statement of Financial Accounting Standard (FAS) 113 27 a, b 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. FASB Accounting Standards Codification 860 20 50 3 (c) http://asc.fasb.org/extlink&oid=13989330&loc=d3e107207-111719 FASB Statement of Financial Accounting Standard (FAS) 140 17 h(3) 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. FASB FASB Staff Position (FSP) FAS140-4/FIN46(R)-8 B11 b(3) 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. FASB Accounting Standards Codification 860 20 50 4 (b)(3) http://asc.fasb.org/extlink&oid=13989330&loc=d3e107314-111719 FASB Statement of Financial Accounting Standard (FAS) 140 17 i(2) 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. FASB Accounting Standards Codification 860 20 50 3 http://asc.fasb.org/extlink&oid=13989330&loc=d3e107207-111719 FASB Accounting Standards Codification 860 20 50 4 http://asc.fasb.org/extlink&oid=13989330&loc=d3e107314-111719 FASB Statement of Financial Accounting Standard (FAS) 140 17 h 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. FASB Accounting Standards Codification 860 20 50 4 (b) http://asc.fasb.org/extlink&oid=13989330&loc=d3e107314-111719 FASB Accounting Standards Codification 860 20 50 4 (b)(2) http://asc.fasb.org/extlink&oid=13989330&loc=d3e107314-111719 FASB Accounting Standards Codification 860 20 50 3 (c)(3) http://asc.fasb.org/extlink&oid=13989330&loc=d3e107207-111719 FASB Accounting Standards Codification 860 20 50 4 (b)(1) http://asc.fasb.org/extlink&oid=13989330&loc=d3e107314-111719 FASB Accounting Standards Codification 860 20 50 3 (c)(2) http://asc.fasb.org/extlink&oid=13989330&loc=d3e107207-111719 FASB Statement of Financial Accounting Standard (FAS) 140 345 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. FASB Accounting Standards Codification 860 20 50 3 (c)(1) http://asc.fasb.org/extlink&oid=13989330&loc=d3e107207-111719 FASB Accounting Standards Codification 505 10 50 5 (b) http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 AICPA Technical Practice Aid (TPA) 4210 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. SEC Regulation S-X (SX) 210 02 29 5 FASB Statement of Financial Accounting Standard (FAS) 129 4, 5 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. FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.28) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 FASB Statement of Financial Accounting Standard (FAS) 129 4, 5, 6, 7, 8 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. FASB Statement of Financial Accounting Standard (FAS) 129 7 b 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. FASB Accounting Standards Codification 505 10 50 11 http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644 FASB Statement of Financial Accounting Standard (FAS) 129 8 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. FASB Accounting Standards Codification 505 10 50 3 http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 SEC Regulation S-X (SX) 210 04 16 a 6 FASB Statement of Financial Accounting Standard (FAS) 129 4 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. FASB Accounting Standards Codification 505 10 50 4 http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644 FASB Accounting Standards Codification 505 10 50 5 http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 FASB Statement of Financial Accounting Standard (FAS) 129 6 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. FASB Statement of Financial Accounting Standard (FAS) 129 5 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. FASB Statement of Financial Accounting Standard (FAS) 129 7 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. FASB Accounting Standards Codification 505 10 50 5 (a) http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 FASB Statement of Financial Accounting Standard (FAS) 129 7 a 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. FASB Accounting Standards Codification 235 10 S99 1 (SX 210.4-08.(d)) http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 SEC Regulation S-X (SX) 210 08 d 4 FASB Statement of Financial Accounting Standard (FAS) 129 2, 3, 4, 5, 6 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. FASB Accounting Standards Codification 320 10 45 2 http://asc.fasb.org/extlink&oid=6871852&loc=d3e26626-111562 AICPA Accounting Research Bulletin (ARB) 43 A 4, 5 3 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. FASB Statement of Financial Accounting Standard (FAS) 115 13, 17 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. FASB FASB Staff Position (FSP) FAS115-1/124-1 15E 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. FASB FASB Staff Position (FSP) FAS115-1/124-1 15C 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. FASB Accounting Standards Codification 320 10 50 6 (a)(1) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 FASB FASB Staff Position (FSP) FAS115-1/124-1 17 a(1) 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. FASB Emerging Issues Task Force (EITF) 03-1 21 a(2) 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. FASB Statement of Financial Accounting Standard (FAS) 115 3 c 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. FASB Accounting Standards Codification 320 10 50 3 http://asc.fasb.org/extlink&oid=6872113&loc=d3e27198-111563 FASB Accounting Standards Codification 320 10 50 2 (aa) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563 FASB Statement of Financial Accounting Standard (FAS) 115 20 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. FASB Accounting Standards Codification Available-for-Sale Securities http://asc.fasb.org/extlink&oid=6505594 FASB Accounting Standards Codification 942 320 50 3 (b) http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803 FASB Accounting Standards Codification 320 10 50 2 (d) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563 FASB Statement of Financial Accounting Standard (FAS) 115 20 b 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. FASB Accounting Standards Codification 942 320 50 3 (a) http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803 FASB Statement of Financial Accounting Standard (FAS) 115 20 a 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. FASB Accounting Standards Codification 320 10 45 1 http://asc.fasb.org/extlink&oid=6871852&loc=d3e26610-111562 FASB Statement of Financial Accounting Standard (FAS) 115 20 d 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. FASB Statement of Financial Accounting Standard (FAS) 115 17 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. FASB Accounting Standards Codification 942 320 50 2 (a) http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 FASB Emerging Issues Task Force (EITF) 86-40 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. FASB Accounting Standards Codification 942 320 50 2 (b)-(g) http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 FASB Statement of Financial Accounting Standard (FAS) 115 137 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. FASB Accounting Standards Codification 320 10 50 9 (d) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 FASB Statement of Financial Accounting Standard (FAS) 115 20 c 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. FASB Accounting Standards Codification 942 320 50 3 (c) http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803 FASB Accounting Standards Codification 942 320 50 2 http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 FASB Accounting Standards Codification 942 320 50 3 http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803 FASB Accounting Standards Codification 320 10 50 2 http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563 FASB Accounting Standards Codification 320 10 50 9 http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 FASB Accounting Standards Codification 320 10 50 6 http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 FASB Statement of Financial Accounting Standard (FAS) 115 19, 20, 21 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. FASB FASB Staff Position (FSP) FAS115-1/124-1 17 a, b 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. FASB Emerging Issues Task Force (EITF) 03-1 21 a, b 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. SEC Regulation S-X (SX) 210 02 2 5 FASB Accounting Standards Codification 942 320 50 3 (d) http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803 FASB Accounting Standards Codification 320 10 50 9 (c) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 FASB Statement of Financial Accounting Standard (FAS) 115 21 c 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. FASB Accounting Standards Codification 320 10 50 9 (a) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 FASB Accounting Standards Codification 815 10 50 9 http://asc.fasb.org/extlink&oid=6435544&loc=d3e41834-113960 FASB Statement of Financial Accounting Standard (FAS) 115 21 a 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. FASB Accounting Standards Codification 320 10 50 6 (b)(2) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 FASB FASB Staff Position (FSP) FAS115-1/124-1 17 b(1) 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. FASB Emerging Issues Task Force (EITF) 03-1 21 b(2) 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. FASB Accounting Standards Codification 320 10 50 6 (b)(3) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 FASB Emerging Issues Task Force (EITF) 03-1 21 b(3) 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. FASB FASB Staff Position (FSP) FAS115-1/124-1 17 b(3) 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. FASB Accounting Standards Codification 320 10 50 6 (b)(4) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 FASB FASB Staff Position (FSP) FAS115-1/124-1 17 b(4) 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. FASB Emerging Issues Task Force (EITF) 03-1 21 b(4) 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. FASB Accounting Standards Codification 235 10 S99 1 (SX210.4-08(b)) http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 FASB Statement of Financial Accounting Standard (FAS) 5 18, 19 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. FASB Accounting Standards Codification 320 10 50 6 (b)(1) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 FASB Emerging Issues Task Force (EITF) 03-1 21 b(1) 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. FASB Accounting Standards Codification 320 10 50 9 (b) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 FASB Statement of Financial Accounting Standard (FAS) 115 21 b 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. FASB Accounting Standards Codification 320 10 50 6 (b)(5) http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 FASB Emerging Issues Task Force (EITF) 03-1 21 b 5 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. FASB Accounting Standards Codification 740 20 45 11 (b) http://asc.fasb.org/extlink&oid=18498875&loc=d3e39076-109324 FASB Statement of Financial Accounting Standard (FAS) 109 36 b 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. FASB Accounting Standards Codification 860 20 50 4 (e) http://asc.fasb.org/extlink&oid=13989330&loc=d3e107314-111719 FASB Statement of Financial Accounting Standard (FAS) 140 17 i 4 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. SEC Industry Guide 2 3 A FASB Accounting Standards Codification 815 10 50 4K (a)(1) http://asc.fasb.org/extlink&oid=7476318&loc=SL5708775-113959 FASB Accounting Standards Codification 920 440 50 1 http://asc.fasb.org/extlink&oid=6472701&loc=d3e49107-107924 FASB Accounting Standards Codification 944 20 45 2 (a) http://asc.fasb.org/extlink&oid=6480726&loc=d3e6691-158385 FASB Accounting Standards Codification 740 10 25 3 (a)(3) http://asc.fasb.org/extlink&oid=6969291&loc=d3e28200-109314 FASB Accounting Standards Codification 942 740 25 1 (a) http://asc.fasb.org/extlink&oid=6479870&loc=d3e66323-112835 FASB Accounting Standards Codification 942 740 50 1 http://asc.fasb.org/extlink&oid=6479915&loc=d3e66715-112838 FASB Statement of Financial Accounting Standard (FAS) 109 31 c 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. FASB Statement of Financial Accounting Standard (FAS) 109 44 d 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. FASB Accounting Standards Codification 815 10 50 4B (d) http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959 FASB Accounting Standards Codification 815 10 50 4A (a) http://asc.fasb.org/extlink&oid=7476318&loc=SL5618551-113959 FASB Statement of Financial Accounting Standard (FAS) 133 205G 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. FASB Statement of Financial Accounting Standard (FAS) 133 44C a 3 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. SEC Regulation S-X (SX) 210 03 10 9 OTS Federal Regulation (FR) Title 12 563c.102 12 V I This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy. AICPA Audit and Accounting Guide (AAG) AAG-DEP 9 2006-05-01 12 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. AICPA Audit and Accounting Guide (AAG) AAG-BRD 43, 44 2006-05-01 4 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. AICPA Audit and Accounting Guide (AAG) AAG-DEP 7 2006-05-01 13 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. FASB Accounting Standards Codification 470 10 45 10 http://asc.fasb.org/extlink&oid=6743817&loc=d3e1243-112600 FASB Accounting Standards Codification 942 210 S99 1 (SX 210.9-03.14) http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 SEC Regulation S-X (SX) 210 03 14 9 FASB Accounting Standards Codification 942 225 S99 1 (SX 210.9-04.13) http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 AICPA Audit and Accounting Guide (AAG) AAG-DEP 19 2006-05-01 15 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. OTS Federal Regulation (FR) Title 12 563c.102 15 V I This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy. AICPA Statement of Position (SOP) 01-6 14 f 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. FASB Accounting Standards Codification 310 20 45 3 http://asc.fasb.org/extlink&oid=6378536&loc=d3e10102-111533 FASB Accounting Standards Codification 310 20 50 3 http://asc.fasb.org/extlink&oid=6378556&loc=d3e10152-111534 AICPA Statement of Position (SOP) 90-7 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. FASB Accounting Standards Codification 852 10 55 3 http://asc.fasb.org/extlink&oid=6585303&loc=d3e56145-112766 AICPA Statement of Position (SOP) 90-7 22, 67 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. AICPA Statement of Position (SOP) 90-7 4 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. AICPA Statement of Position (SOP) 90-7 22, 24 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. SEC Regulation S-X (SX) 210 02 b 7 11 FASB Accounting Standards Codification Reorganization Value http://asc.fasb.org/extlink&oid=6523519 FASB Accounting Standards Codification 852 10 50 7 (c)(1) http://asc.fasb.org/extlink&oid=6918054&loc=SL2890621-112765 AICPA Audit and Accounting Guide (AAG) AAG-DEP 29 2006-05-01 18 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. FASB Statement of Financial Accounting Standard (FAS) 131 38 a 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. SEC Rule 15c3 240 3 k 15c3 FASB Accounting Standards Codification 912 275 50 1 http://asc.fasb.org/extlink&oid=6471736&loc=d3e54651-109401 AICPA Accounting Research Bulletin (ARB) 43 B 5 11 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. FASB Accounting Standards Codification 932 360 S99 1 (SAB TOPIC 12.A.3(b)) http://asc.fasb.org/extlink&oid=6601679&loc=d3e516343-122869 SEC Staff Accounting Bulletin (SAB) Topic 12 A b 3 FASB Accounting Standards Codification 860 50 50 2 (a) http://asc.fasb.org/extlink&oid=7882072&loc=d3e122596-111746 FASB Statement of Financial Accounting Standard (FAS) 140 13A 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. FASB Statement of Financial Accounting Standard (FAS) 140 17 e(1) 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. FASB FASB Staff Position (FSP) FAS140-4/FIN46(R)-8 B8 a 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. FASB Accounting Standards Codification 944 225 S99 1 (SX 210.7-04.5,6,7) http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 SEC Regulation S-X (SX) 210 04 5, 6, 7 7 FASB Accounting Standards Codification 605 35 45 5 http://asc.fasb.org/extlink&oid=6802688&loc=d3e57807-111642 FASB Accounting Standards Codification 605 35 45 3 http://asc.fasb.org/extlink&oid=6802688&loc=d3e57788-111642 FASB Accounting Standards Codification 605 35 45 4 http://asc.fasb.org/extlink&oid=6802688&loc=d3e57795-111642 AICPA Accounting Research Bulletin (ARB) 45 12 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. AICPA Accounting Research Bulletin (ARB) 45 5 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. FASB Accounting Standards Codification 932 235 50 23 http://asc.fasb.org/extlink&oid=8451039&loc=d3e62136-109447 FASB Accounting Standards Codification 932 235 50 23 (a) http://asc.fasb.org/extlink&oid=8451039&loc=d3e62136-109447 FASB Accounting Standards Codification 932 235 50 24 http://asc.fasb.org/extlink&oid=8451039&loc=d3e62246-109447 FASB Statement of Financial Accounting Standard (FAS) 57 24 f 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. FASB Emerging Issues Task Force (EITF) 88-16 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. FASB Accounting Standards Codification 944 210 S99 1 (SX 210.7-03.14) http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02.19(a)(1)) http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 SEC Regulation S-X (SX) 210 03 16 7 FASB Accounting Standards Codification 940 Repurchase Agreement http://asc.fasb.org/extlink&oid=6523669 FASB Accounting Standards Codification Reverse Repurchase Agreement http://asc.fasb.org/extlink&oid=6524153 FASB Accounting Standards Codification 825 10 50 10 (a) http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611 AICPA Audit and Accounting Guide (AAG) AAG-BRD Glossary 2006-05-01 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. AICPA Audit and Accounting Guide (AAG) AAG-BRD 10-14 2006-05-01 7 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. AICPA Audit and Accounting Guide (AAG) AAG-BRD 80 Exhibit 4-8 2006-05-01 4 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. FASB Accounting Standards Codification 940 20 05 3 http://asc.fasb.org/extlink&oid=6475471&loc=d3e40544-110947 FASB Accounting Standards Codification 942 225 S99 1 (SX 210.9-04.13(a),(b)) http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 AICPA Audit and Accounting Guide (AAG) AAG-BRD 9, 51, 52 2006-05-01 4 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. SEC Rule 15c3 240 1, 2, 3 15c3 AICPA Audit and Accounting Guide (AAG) AAG-BRD 2006-05-01 7 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. FASB Accounting Standards Codification 210 10 45 4 (f) http://asc.fasb.org/extlink&oid=6361293&loc=d3e6812-107765 FASB Accounting Standards Codification 805 10 50 2 (h) http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Statement of Financial Accounting Standard (FAS) 141 54 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. FASB Statement of Financial Accounting Standard (FAS) 141 55 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. FASB Statement of Financial Accounting Standard (FAS) 141R 68 r(2, 3) 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. FASB Statement of Financial Accounting Standard (FAS) 141 51 e 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. FASB Accounting Standards Codification 805 20 50 1 (d) http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 SEC Staff Accounting Bulletin (SAB) Topic 2 A 7 FASB Statement of Financial Accounting Standard (FAS) 141 40, 41, 51 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. FASB Accounting Standards Codification 805 30 50 1 (d) http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479 FASB Statement of Financial Accounting Standard (FAS) 141 52 c 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. FASB Statement of Financial Accounting Standard (FAS) 141R 68 k 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. FASB Statement of Financial Accounting Standard (FAS) 141 53 d 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. FASB Accounting Standards Codification 225 30 50 1 http://asc.fasb.org/extlink&oid=6365675&loc=d3e16285-107787 FASB Accounting Standards Codification 805 10 50 2 (h)(4) http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Accounting Standards Codification 805 10 50 2 (e)(3) http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Accounting Standards Codification 805 10 50 2 (e) http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Emerging Issues Task Force (EITF) 98-1 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. FASB Statement of Financial Accounting Standard (FAS) 141 37 g 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. FASB Accounting Standards Codification 805 10 50 2 (h)(2)-(3) http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Statement of Financial Accounting Standard (FAS) 141 37 a 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. FASB Emerging Issues Task Force (EITF) 04-3 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. FASB Emerging Issues Task Force (EITF) 04-2 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. FASB Statement of Financial Accounting Standard (FAS) 141R 57 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. FASB Statement of Financial Accounting Standard (FAS) 141R 68 m(1-4) 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. FASB Emerging Issues Task Force (EITF) 04-1 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. FASB Statement of Financial Accounting Standard (FAS) 141 51 h 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. FASB Accounting Standards Codification 805 10 50 2 http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Accounting Standards Codification 805 10 50 3 http://asc.fasb.org/extlink&oid=7659399&loc=d3e1486-128463 FASB Statement of Financial Accounting Standard (FAS) 141 52 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. FASB Statement of Financial Accounting Standard (FAS) 141 51 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. FASB Statement of Financial Accounting Standard (FAS) 141R 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. FASB Accounting Standards Codification 805 10 50 2 (e)(2) http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Statement of Financial Accounting Standard (FAS) 141R 68 f(1) 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. FASB Statement of Financial Accounting Standard (FAS) 141 51 d 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. FASB Statement of Financial Accounting Standard (FAS) 141 37 c 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. FASB Emerging Issues Task Force (EITF) 99-12 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. FASB Accounting Standards Codification 805 20 50 1 (d)(1) http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 FASB Statement of Financial Accounting Standard (FAS) 141 40, 41 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. FASB Accounting Standards Codification 805 30 30 8 http://asc.fasb.org/extlink&oid=6911251&loc=d3e6613-128477 FASB Accounting Standards Codification 805 30 30 7 http://asc.fasb.org/extlink&oid=6911251&loc=d3e6578-128477 FASB Accounting Standards Codification 805 30 25 5 http://asc.fasb.org/extlink&oid=6911189&loc=d3e6405-128476 FASB Statement of Financial Accounting Standard (FAS) 141R 68 f(3) 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. FASB Statement of Financial Accounting Standard (FAS) 141R 39, 40, 41 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. FASB Accounting Standards Codification 805 20 35 4 http://asc.fasb.org/extlink&oid=6910684&loc=d3e4570-128470 FASB Accounting Standards Codification 805 30 25 7 http://asc.fasb.org/extlink&oid=6911189&loc=d3e6411-128476 FASB Accounting Standards Codification 805 20 30 18 http://asc.fasb.org/extlink&oid=18499824&loc=d3e4237-128469 FASB Accounting Standards Codification 805 20 30 19 http://asc.fasb.org/extlink&oid=18499824&loc=d3e4243-128469 FASB Accounting Standards Codification 805 20 40 3 http://asc.fasb.org/extlink&oid=6910732&loc=d3e4805-128471 FASB Accounting Standards Codification 805 30 25 6 http://asc.fasb.org/extlink&oid=6911189&loc=d3e6408-128476 FASB Accounting Standards Codification 805 20 25 28 http://asc.fasb.org/extlink&oid=6946367&loc=d3e3642-128468 FASB Accounting Standards Codification 805 20 25 27 http://asc.fasb.org/extlink&oid=6946367&loc=d3e3629-128468 FASB Accounting Standards Codification 805 30 50 1 (b)(3),(c)(1) http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479 FASB Statement of Financial Accounting Standard (FAS) 141R 68 g(1) 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. FASB Statement of Financial Accounting Standard (FAS) 141R 29, 30, 41, 42, 64 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. FASB Statement of Financial Accounting Standard (FAS) 141 51 f 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. FASB Statement of Financial Accounting Standard (FAS) 141R 65 a, b 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. FASB Statement of Financial Accounting Standard (FAS) 141 52 b 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. FASB Statement of Financial Accounting Standard (FAS) 141 37 d 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. FASB Accounting Standards Codification 805 10 50 2 (c) http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Statement of Financial Accounting Standard (FAS) 141R 68 c 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. FASB Emerging Issues Task Force (EITF) 01-3 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. FASB Statement of Financial Accounting Standard (FAS) 141 37 f 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. FASB Accounting Standards Codification 805 10 50 2 (e)(1) http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Emerging Issues Task Force (EITF) 95-3 1 b 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. FASB Statement of Financial Accounting Standard (FAS) 141 35 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. FASB Accounting Standards Codification 805 20 50 1 (c) http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 FASB Accounting Standards Codification 805 10 55 37 http://asc.fasb.org/extlink&oid=9154965&loc=d3e2207-128464 FASB Accounting Standards Codification 805 10 50 2 (a) http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Statement of Financial Accounting Standard (FAS) 141R 68 a 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. FASB Statement of Financial Accounting Standard (FAS) 141 51 a 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. FASB Statement of Financial Accounting Standard (FAS) 141 37 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. FASB Accounting Standards Codification 420 10 50 1 (a) http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 FASB Emerging Issues Task Force (EITF) 95-3 1 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. FASB Statement of Financial Accounting Standard (FAS) 146 20 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. FASB Accounting Standards Codification 805 10 25 6 http://asc.fasb.org/extlink&oid=21917927&loc=d3e845-128460 FASB Accounting Standards Codification Acquisition Date http://asc.fasb.org/extlink&oid=6919109 FASB Accounting Standards Codification 805 10 25 7 http://asc.fasb.org/extlink&oid=21917927&loc=d3e848-128460 FASB Accounting Standards Codification 805 10 50 2 (b) http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Accounting Standards Codification 954 405 50 2 http://asc.fasb.org/extlink&oid=6491204&loc=d3e4879-115612 FASB Accounting Standards Codification 805 20 50 1 (d)(2) http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 FASB Accounting Standards Codification 805 10 50 2 (g)(3,4) http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Statement of Financial Accounting Standard (FAS) 141 38 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. FASB Statement of Financial Accounting Standard (FAS) 141R 68 j 1 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. FASB FASB Interpretation (FIN) 14 3 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. FASB Statement of Financial Accounting Standard (FAS) 141R 24 b 1 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. FASB Statement of Financial Accounting Standard (FAS) 141R 24 b 2 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. FASB Statement of Financial Accounting Standard (FAS) 5 8 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. FASB Statement of Financial Accounting Standard (FAS) 141 24 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. FASB Statement of Financial Accounting Standard (FAS) 141R 68 f(4) 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. FASB Statement of Financial Accounting Standard (FAS) 141R 39 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. FASB Accounting Standards Codification 805 20 50 1 (a)(1) http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 FASB Statement of Financial Accounting Standard (FAS) 141 37 b 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. FASB Accounting Standards Codification 805 10 50 2 (g)(2) http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 FASB Accounting Standards Codification 805 20 50 1 (e)(2) http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 FASB Statement of Financial Accounting Standard (FAS) 141R