| Publisher | FASB | http://fasb.org/us-gaap/role/ref/legacyRef |
| Name | Accounting Standards Codification | http://fasb.org/us-gaap/role/ref/legacyRef |
| Topic | 946 | http://fasb.org/us-gaap/role/ref/legacyRef |
| SubTopic | 320 | http://fasb.org/us-gaap/role/ref/legacyRef |
| Section | S99 | http://fasb.org/us-gaap/role/ref/legacyRef |
| Paragraph | 6 | http://fasb.org/us-gaap/role/ref/legacyRef |
| Subparagraph | (SX 210.12-14(1)(a)(3)) | http://fasb.org/us-gaap/role/ref/legacyRef |
| URI | http://asc.fasb.org/extlink&oid=120401592&loc=d3e611322-123010 | http://fasb.org/us-gaap/role/ref/legacyRef |