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STOCK-BASED INCENTIVE PLANS (Details) $ / shares in Units, $ in Millions | 12 Months Ended
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Dec. 31, 2017 USD ($) item $ / shares shares | Dec. 31, 2016 USD ($) $ / shares shares | Dec. 31, 2015 USD ($) $ / shares
Share-based Compensation Arrangement by Share-Based Payment Award |  |  |
Aggregate number of shares authorized for issuance | 35,000,000 |  |
Maximum shares available for future issuance | 27,700,000 |  |
Number of shares counted for each share covered by an award in determining the number of shares that are available for future awards | 3 |  |
Number of times, as applicable, shares available for future awards may increase by shares that fail to vest, or are forfeited or canceled, or correspond to the portion of any stock-based awards settled in cash | item | 3 |  |
Certain stock-based incentive amounts |  |  |
Compensation expense | $ | $ 150.0 | $ 121.0 | $ 49.0
Income tax benefit recognized in the income statement | $ | 32.0 | 43.0 | 17.0
Unrecognized compensation expense | $ | $ 214.0 |  |
Weighted-average period over which unrecognized compensation expense is expected to be recognized | 1 year 8 months 12 days |  |
High end of range |  |  |
Share-based Compensation Arrangement by Share-Based Payment Award |  |  |
Maximum shares available for future issuance | 27,700,000 |  |
Employee |  |  |
Share-based Compensation Arrangement by Share-Based Payment Award |  |  |
Number of shares awarded to date | 6,100,000 |  |
Common Stock | Non-employee directors |  |  |
Share-based Compensation Arrangement by Share-Based Payment Award |  |  |
Restricted stock granted to non-employee directors | 32,787 |  |
RSUs |  |  |
Stock-Based Awards |  |  |
Forfeiture of RSUs | 7 years |  |
RSUs | Low end of range |  |  |
Stock-Based Awards |  |  |
Award vesting period | 1 year |  |
RSUs | High end of range |  |  |
Stock-Based Awards |  |  |
Award vesting period | 4 years |  |
Cliff vested RSU's | Low end of range |  |  |
Certain stock-based incentive amounts |  |  |
Weighted-average period over which unrecognized compensation expense is expected to be recognized | 1 year |  |
Cliff vested RSU's | High end of range |  |  |
Certain stock-based incentive amounts |  |  |
Weighted-average period over which unrecognized compensation expense is expected to be recognized | 3 years |  |
Cash-Settled RSUs |  |  |
Certain stock-based incentive amounts |  |  |
Cash paid | $ | $ 22.5 | $ 41.0 | $ 39.0
Roll-forward of stock awards other than options and SARS. |  |  |
Unvested, beginning of period (in shares) | 601,000 |  |
Granted (in shares) | 62,000 |  |
Vested (in shares) | (373,000) |  |
Forfeitures (in shares) | (21,000) |  |
Unvested, end of period (in shares) | 269,000 | 601,000 |
Stock awards other than options and SARs, Weighted-Average Grant-Date Fair Value (in dollars per share) |  |  |
Unvested, beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | $ 78.70 |  |
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | 66.62 | $ 75.57 | $ 72.64
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | 81.94 |  |
Forfeitures, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | 76.72 |  |
Unvested, end of period, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | $ 71.58 | $ 78.70 |
Stock-Settled RSUs |  |  |
Certain stock-based incentive amounts |  |  |
Fair value of shares vested during the year | $ | $ 64.0 | $ 31.0 | $ 28.0
Roll-forward of stock awards other than options and SARS. |  |  |
Unvested, beginning of period (in shares) | 3,500,000 |  |
Granted (in shares) | 1,683,000 |  |
Vested (in shares) | (1,064,000) |  |
Forfeitures (in shares) | (168,000) |  |
Unvested, end of period (in shares) | 3,951,000 | 3,500,000 |
Stock awards other than options and SARs, Weighted-Average Grant-Date Fair Value (in dollars per share) |  |  |
Unvested, beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | $ 77.07 |  |
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | 67.21 | $ 74.82 | $ 72.54
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | 76.51 |  |
Forfeitures, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | 71.86 |  |
Unvested, end of period, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | $ 73.24 | $ 77.07 |
TSRIs |  |  |
Certain stock-based incentive amounts |  |  |
Fair value of shares vested during the year | $ | $ 5.0 | $ 8.0 | $ 14.0
Stock-Based Awards |  |  |
Award vesting period | 3 years |  |
Roll-forward of stock awards other than options and SARS. |  |  |
Unvested, beginning of period (in shares) | 707,000 |  |
Granted (in shares) | 601,000 |  |
Vested (in shares) | (98,000) |  |
Forfeitures (in shares) | (58,000) |  |
Unvested, end of period (in shares) | 1,152,000 | 707,000 |
Stock awards other than options and SARs, Weighted-Average Grant-Date Fair Value (in dollars per share) |  |  |
Unvested, beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | $ 78.72 |  |
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | 67.21 |  |
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | 96.75 |  |
Forfeitures, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | 70.75 |  |
Unvested, end of period, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | $ 71.58 | $ 78.72 |
Grant-date assumptions used in the Monte Carlo simulation models |  |  |
Risk-free interest rate (as a percent) | 1.50% | 0.80% | 0.90%
Dividend yield (as a percent) | 4.50% | 3.90% | 4.10%
Volatility factor (as a percent) | 25.00% | 24.00% | 37.00%
Expected life (years) | 3 years | 3 years | 3 years
Grant-date fair value of underlying Occidental common stock (in dollars per share) | $ / shares | $ 67.21 | $ 76.83 | $ 72.54
Other disclosures |  |  |
Payouts for performance-based awards granted (as a percent) | 84.00% |  |
TSRIs | Low end of range |  |  |
Other disclosures |  |  |
Payouts for performance-based awards granted (as a percent) | 0.00% |  |
TSRIs | High end of range |  |  |
Other disclosures |  |  |
Payouts for performance-based awards granted (as a percent) | 200.00% |  |
Options |  |  |
Stock-Based Awards |  |  |
Awards granted | 0 |  |
Options and stock-settled SARs |  |  |
Certain stock-based incentive amounts |  |  |
Intrinsic value of options and stock-settled SARs exercised (in dollars) | $ | $ 0.0 | $ 1.0 | $ 0.0
Option and SAR transactions |  |  |
Option and SAR transactions |  |  |
Beginning balance (in shares) | 571,000 |  |
Forfeited (in shares) | (22,000) |  |
Ending balance (in shares) | 549,000 | 571,000 |
Exercisable, end of period (in shares) | 397,000 |  |
Option and SAR transactions |  |  |
Beginning balance, Weighted Average Exercise Price (in dollars per share) | $ / shares | $ 79.98 |  |
Forfeited, Weighted Average Exercise Price (in dollars per share) | $ / shares | 79.98 |  |
Ending balance, Weighted Average Exercise Price (in dollars per share) | $ / shares | 79.98 | $ 79.98 |
Exercisable, end of period, Weighted Average Exercise Price (in dollars per share) | $ / shares | $ 79.98 |  |
Ending balance, Weighted Average Remaining Contractual Term (yrs) | 4 years 1 month 6 days |  |
Exercisable, end of period, Weighted Average Remaining Contractual Term (yrs) | 4 years 1 month 6 days |  |
ROCEI/ROAI |  |  |
Stock-Based Awards |  |  |
Award vesting period | 3 years |  |
Roll-forward of stock awards other than options and SARS. |  |  |
Unvested, beginning of period (in shares) | 392,000 |  |
Vested (in shares) | (124,000) |  |
Unvested, end of period (in shares) | 268,000 | 392,000 |
Stock awards other than options and SARs, Weighted-Average Grant-Date Fair Value (in dollars per share) |  |  |
Unvested, beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | $ 85.43 |  |
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | 87.52 |  |
Unvested, end of period, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares | $ 84.46 | $ 85.43 |
ROCEI/ROAI | 52% of the target |  |  |
Roll-forward of stock awards other than options and SARS. |  |  |
Vested (in shares) | (6,000) |  |
Other disclosures |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage | 53.00% |  |
ROCEI/ROAI | 0% of the target |  |  |
Roll-forward of stock awards other than options and SARS. |  |  |
Vested (in shares) | (118,000) |  |
Other disclosures |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage | 0.00% |  |
ROCEI/ROAI | Low end of range |  |  |
Other disclosures |  |  |
Payouts for performance-based awards granted (as a percent) | 0.00% |  |
ROCEI/ROAI | High end of range |  |  |
Other disclosures |  |  |
Payouts for performance-based awards granted (as a percent) | 200.00% |  |

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- Definition Number of shares counted for each share covered by an award (other than Options and SARs) in determining the number of shares that are available for future awards. + References No definition available. + Details
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- Definition Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5047-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Aggregate cash paid by the entity during the period to settle equity instruments granted under equity-based payment arrangements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Unrecognized cost of unvested share-based compensation awards. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The total recognized tax benefit related to compensation cost for equity-based payment arrangements recognized in income during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Period which an employee's right to exercise an award is no longer contingent on satisfaction of either a service condition, market condition or a performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iv)(3) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(3) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(2) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Fair value of share-based awards for which the grantee gained the right by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2)(iii) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The risk-free interest rate assumption that is used in valuing an option on its own shares. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2)(iv) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Weighted average expected volatility rate of share-based compensation awards. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2)(ii) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Net number of non-option equity instruments granted to participants. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iv)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iii) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iii) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iv)(3) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Gross number of share options (or share units) granted during the period. + References No definition available. + Details
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- Definition Number of options outstanding, including both vested and non-vested options. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i)-(ii) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(i) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated. + References No definition available. + Details
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- Definition Percentage of vesting of share-based compensation awards. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Period from grant date that an equity-based award expires, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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- Definition Expected term of share-based compensation awards, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2)(i) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.D.2) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 + Details
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