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NOTE 10 - SUPPLEMENTAL GUARANTOR INFORMATION

12 Months Ended

Dec. 31, 2011

Condensed Financial Information of Parent Company Only Disclosure [Text Block]

NOTE 10 — SUPPLEMENTAL GUARANTOR INFORMATION

The following tables present condensed consolidating financial information for: (a) RadNet, Inc. (the “Parent”) on a stand-alone basis as a guarantor of the senior secured term loan due 2016 and the senior notes due 2018 ; (b) Radnet Management, Inc., the subsidiary issuer (the “Subsidiary Issuer”) of the senior secured term loan due 2016 and the senior notes due 2018; (c) on a combined basis, the guarantor subsidiaries (the “Guarantor Subsidiaries”) of the senior secured term loan due 2016 and the senior notes due 2018, which include all other 100% owned subsidiaries of the Subsidiary Issuer; (d) on a combined basis, the non-guarantor subsidiaries, which include joint venture partnerships of which the Subsidiary Issuer holds investments of 50% or greater, as well as BRMG, which we consolidate as a variable interest entity. Separate financial statements of the Subsidiary Issuer or the Guarantor Subsidiaries are not presented because the guarantee by the Parent and each Guarantor Subsidiary is full and unconditional, joint and several. In lieu thereof, the Parent includes the following:

RADNET, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEET
 December 31, 2011

(in thousands)

		Parent				Subsidiary Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Eliminations				Consolidated
ASSETS
CURRENT ASSETS
Cash and cash equivalents		$	-			$	1,366			$	-			$	1,089			$	-			$	2,455
Accounts receivable, net			-				-				78,229				50,203				-				128,432
Asset held for sale			-				-				2,300				-				-				2,300
Prepaid expenses and other current assets			-				11,858				6,651				631				-				19,140
Total current assets			-				13,224				87,180				51,923				-				152,327
PROPERTY AND EQUIPMENT, NET			-				46,445				168,213				869				-				215,527
OTHER ASSETS
Goodwill			-				42,784				115,878				845				-				159,507
Other intangible assets			-				50				52,916				139				-				53,105
Deferred financing costs, net			-				13,490				-				-				-				13,490
Investment in subsidiaries			(70,756	)			249,763				9,974				-				(188,981	)			-
Investment in joint ventures			-				-				22,326				-				-				22,326
Deposits and other			-				1,279				1,627				-				-				2,906
Total assets		$	(70,756	)		$	367,035			$	458,114			$	53,776			$	(188,981	)		$	619,188
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Intercompany		$	-			$	(160,017	)		$	124,679			$	35,338			$	-			$	-
Accounts payable and accrued expenses			-				50,262				45,324				7,515				-				103,101
Due to affiliates			-				-				3,762				-				-				3,762
Deferred revenue			-				-				1,076				-				-				1,076
Current portion of notes payable			-				2,981				3,627				-				-				6,608
Current portion of deferred rent			-				502				497				-				-				999
Obligations under capital leases			-				2,996				3,838				-				-				6,834
Total current liabilities			-				(103,276	)			182,803				42,853				-				122,380
LONG-TERM LIABILITIES
Deferred rent, net of current portion			-				7,734				4,673				-				-				12,407
Deferred taxes			-				-				277				-				-				277
Line of credit			-				58,000				-				-				-				58,000
Notes payable, net of current portion			-				474,165				9,881				-				-				484,046
Obligations under capital leases, net of current portion			-				1,168				2,170				-				-				3,338
Other non-current liabilities			-				-				8,547				-				-				8,547
Total liabilities			-				437,791				208,351				42,853				-				688,995
EQUITY DEFICIT
Total Radnet, Inc.'s equity deficit			(70,756	)			(70,756	)			249,763				9,974				(188,981	)			(70,756	)
Noncontrolling interests			-				-				-				949				-				949
Total equity deficit			(70,756	)			(70,756	)			249,763				10,923				(188,981	)			(69,807	)
Total liabilities and equity deficit		$	(70,756	)		$	367,035			$	458,114			$	53,776			$	(188,981	)		$	619,188

RADNET, INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEET

 December 31, 2010

(in thousands)

		Parent				Subsidiary Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Eliminations				Consolidated
ASSETS
CURRENT ASSETS
Cash and cash equivalents		$	-			$	205			$	-			$	422			$	-			$	627
Accounts receivable, net			-				-				52,493				43,601				-				96,094
Prepaid expenses and other current assets			-				8,481				5,543				280				-				14,304
Total current assets			-				8,686				58,036				44,303				-				111,025
PROPERTY AND EQUIPMENT, NET			-				46,893				145,770				1,567				-				194,230
OTHER ASSETS
Goodwill			-				41,768				101,585				-				-				143,353
Other intangible assets			-				137				57,211				-				-				57,348
Deferred financing costs, net			-				15,486				-				-				-				15,486
Investment in subsidiaries			(82,530	)			218,393				9,223				-				(145,086	)			-
Investment in joint ventures			-				-				15,444				-				-				15,444
Deposits and other			-				1,320				1,308				-				-				2,628
Total assets		$	(82,530	)		$	332,683			$	388,577			$	45,870			$	(145,086	)		$	539,514
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Intercompany		$	-			$	(133,637	)		$	107,258			$	26,379				-				-
Accounts payable and accrued expenses			-				44,450				30,997				7,172				-				82,619
Due to affiliates			-				-				1,082				1,893				-				2,975
Deferred revenue			-				-				1,568				-				-				1,568
Current portion of notes payable			-				3,082				5,136				-				-				8,218
Current portion of deferred rent			-				321				424				-				-				745
Obligations under capital leases			-				5,640				3,150				349				-				9,139
Total current liabilities			-				(80,144	)			149,615				35,793				-				105,264
LONG-TERM LIABILITIES
Deferred rent, net of current portion			-				6,086				4,293				-				-				10,379
Deferred taxes			-				-				277				-				-				277
Notes payable, net of current portion			-				475,231				6,347				-				-				481,578
Obligations under capital leases, net of current portion			-				3,535				1,307				797				-				5,639
Other non-current liabilities			-				10,505				8,345				-				-				18,850
Total liabilities			-				415,213				170,184				36,590				-				621,987
EQUITY DEFICIT
Total Radnet, Inc.'s equity deficit			(82,530	)			(82,530	)			218,393				9,223				(145,086	)			(82,530	)
Noncontrolling interests			-				-				-				57				-				57
Total equity deficit			(82,530	)			(82,530	)			218,393				9,280				(145,086	)			(82,473	)
Total liabilities and equity deficit		$	(82,530	)		$	332,683			$	388,577			$	45,870			$	(145,086	)		$	539,514

RADNET, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS
For The Year Ended  December 31, 2011

(in thousands)

		Parent				Subsidiary Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Eliminations				Consolidated
NET REVENUE		$	-			$	125,916			$	435,485			$	58,399			$	-			$	619,800
OPERATING EXPENSES
Operating expenses			-				108,530				314,958				54,340				-				477,828
Depreciation and amortization			-				13,986				43,268				227				-				57,481
Provision for bad debts			-				4,485				27,755				2,439				-				34,679
Loss (gain) on sale and disposal of equipment			-				(2,512	)			272				-				-				(2,240	)
Severance costs			-				267				1,124				-				-				1,391
Total operating expenses			-				124,756				387,377				57,006				-				569,139
INCOME FROM OPERATIONS			-				1,160				48,108				1,393				-				50,661
OTHER EXPENSES
Interest expense			-				30,458				22,337				3				-				52,798
Loss on extinguishment of debt			-				-				-				-				-				-
Other expenses (income)			-				(5,165	)			90				-				-				(5,075	)
Total other expenses			-				25,293				22,427				3				-				47,723
INCOME (LOSS) BEFORE INCOME TAXES AND EQUITY IN EARNINGS OF JOINT VENTURES			-				(24,133	)			25,681				1,390				-				2,938
Provision for income taxes			-				(46	)			(770	)			(4	)			-				(820	)
Equity in earnings (losses) of consolidated subsidiaries			7,231				31,410				1,275								(39,916	)			-
Equity in earnings of joint ventures			-				-				5,224				-				-				5,224
NET INCOME (LOSS)			7,231				7,231				31,410				1,386				(39,916	)			7,342
Net income attributable to noncontrolling interests			-				-				-				111				-				111
NET INCOME (LOSS) ATTRIBUTABLE TO RADNET, INC. COMMON STOCKHOLDERS		$	7,231			$	7,231			$	31,410			$	1,275			$	(39,916	)		$	7,231

RADNET, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS
For The Year Ended  December 31, 2010

(in thousands)

		Parent				Subsidiary Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Eliminations				Consolidated
NET REVENUE		$	-			$	119,659			$	375,051			$	57,105			$	-			$	551,815
OPERATING EXPENSES
Operating expenses			-				103,563				264,258				53,152				-				420,973
Depreciation and amortization			-				13,656				40,150				191				-				53,997
Provision for bad debts			-				5,243				25,426				2,489				-				33,158
Loss on sale and disposal of equipment			-				141				995				-				-				1,136
Severance costs			-				490				321				27				-				838
Total operating expenses			-				123,093				331,150				55,859				-				510,102
INCOME FROM OPERATIONS			-				(3,434	)			43,901				1,246				-				41,713
OTHER EXPENSES
Interest expense			-				25,405				22,965				28				-				48,398
Loss on extinguishment of debt			-				9,871				-				-				-				9,871
Other expenses			-				362				143				-				-				505
Total other expenses			-				35,638				23,108				28				-				58,774
INCOME (LOSS) BEFORE INCOME TAXES AND EQUITY IN EARNINGS OF JONT VENTURES			-				(39,072	)			20,793				1,218				-				(17,061	)
Provision for income taxes			-				(38	)			(532	)			(6	)			-				(576	)
Equity in earnings (losses) of consolidated subsidiaries			(12,852	)			26,258				1,045				-				(14,451	)			-
Equity in earnings of joint ventures			-				-				4,952				-				-				4,952
NET INCOME (LOSS)			(12,852	)			(12,852	)			26,258				1,212				(14,451	)			(12,685	)
Net income attributable to noncontrolling interests			-				-				-				167				-				167
NET INCOME (LOSS ATTRIBUTABLE TO RADNET, INC. COMMON STOCKHOLDERS		$	(12,852	)		$	(12,852	)		$	26,258			$	1,045			$	(14,451	)		$	(12,852	)

RADNET, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS
For The Year Ended  December 31, 2009

(in thousands)

		Parent				Subsidiary Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Eliminations				Consolidated
NET REVENUE		$	-			$	121,879			$	353,083			$	52,653			$	-			$	527,615
OPERATING EXPENSES
Operating expenses			-				107,512				240,328				49,913				-				397,753
Depreciation and amortization			-				13,457				40,199				144				-				53,800
Provision for bad debts			-				3,676				27,377				1,651				-				32,704
Loss on sale and disposal of equipment			-				-				523				-				-				523
Severance costs			-				78				650				3				-				731
Total operating expenses			-				124,723				309,077				51,711				-				485,511
INCOME FROM OPERATIONS			-				(2,844	)			44,006				942				-				42,104
OTHER EXPENSES
Interest expense			-				25,810				24,201				5				-				50,016
Gain on bargin purchase			-				-				(1,387	)			-				-				(1,387	)
Other expenses			-				188				228				-				-				416
Total other expenses			-				25,998				23,042				5				-				49,045
INCOME (LOSS) BEFORE INCOME TAXES AND EQUITY IN EARNINGS OF JOINT VENTURES			-				(28,842	)			20,964				937				-				(6,941	)
Provision for income taxes			-				(18	)			(425	)			-				-				(443	)
Equity in earnings (losses) of consolidated subsidiaries			(2,267	)			26,593				845				-				(25,171	)			-
Equity in earnings of joint ventures			-				-				5,209				-				-				5,209
NET INCOME (LOSS)			(2,267	)			(2,267	)			26,593				937				(25,171	)			(2,175	)
Net income attributable to noncontrolling interests			-				-				-				92				-				92
NET INCOME (LOSS) ATTRIBUTABLE TO RADNET, INC.COMMON STOCKHOLDERS		$	(2,267	)		$	(2,267	)		$	26,593			$	845			$	(25,171	)		$	(2,267	)

RADNET, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS
For The Year Ended  December 31, 2011

(in thousands)

		Parent				Subsidiary Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Eliminations				Consolidated
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)		$	7,231			$	7,231			$	31,410			$	1,386			$	(39,916	)		$	7,342
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization			-				13,986				43,268				227				-				57,481
Provision for bad debts			-				4,485				27,755				2,439				-				34,679
Equity in (earnings) loss of consolidated subsidiaries			(7,231	)			(31,410	)			(1,275	)			-				39,916				-
Distributions from consolidated subsidiaries			-				-				1,597				-				(1,597	)			-
Equity in earnings of joint ventures			-				-				(5,224	)			-				-				(5,224	)
Distributions from joint ventures			-				-				4,993				-				-				4,993
Deferred rent amortization			-				1,811				471				-				-				2,282
Deferred financing cost interest expense			-				2,940				-				-				-				2,940
Amortization of bond discount			-				244				-				-				-				244
Loss (gain) on sale and disposal of equipment			-				(2,512	)			272				-				-				(2,240	)
Amortization of cash flow hedge			-				918				307				-				-				1,225
Stock-based compensation			-				778				2,332				-				-				3,110
Changes in operating assets and liabilities, net of assets acquired and liabilities assumed in purchase transactions:
Accounts receivable			-				-				(40,198	)			(17,156	)			-				(57,354	)
Other current assets			-				(3,366	)			(183	)			(386	)			-				(3,935	)
A/P I/C			-				-				-				-				-				-
Other assets			-				41				2				-				-				43
Deferred revenue			-				-				(492	)			-				-				(492	)
Accounts payable and accrued expenses			-				(26,944	)			22,968				16,518				-				12,542
Net cash provided by (used in) operating activities			-				(31,798	)			88,003				3,028				(1,597	)			57,636
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of imaging facilities			-				(1,999	)			(40,991	)			-				-				(42,990	)
Proceeds from sale of equipment			-				-				325				-				-				325
Proceeds from insurance claims on damaged equipment			-				2,422				318				-				-				2,740
Purchase of property and equipment			-				(11,125	)			(30,984	)			(611	)			-				(42,720	)
Purchase of equity interest in joint ventures			-				-				(5,094	)			-				-				(5,094	)
Net cash used in investing activities			-				(10,702	)			(76,426	)			(611	)			-				(87,739	)
CASH FLOWS FROM FINANCING ACTIVITIES
Principal payments on notes and leases payable			-				(7,181	)			(11,575	)			-				-				(18,756	)
Repayment of debt			-				-				-				-				-				-
Proceeds from borrowings			-				-				-				-				-				-
Deferred financing costs			-				(944	)			-				-				-				(944	)
Distributions paid to noncontrolling interests			-				-				-				(1,751	)			1,597				(154	)
Proceeds from, net of payments, on line of credit			-				58,000				-				-				-				58,000
Payments to counterparties of cash flow hedges			-				(6,455	)			-				-				-				(6,455	)
Proceeds from issuance of common stock			-				242				-				-				-				242
Net cash provided by (used in) financing activities			-				43,662				(11,575	)			(1,751	)			1,597				31,933
EFFECT OF EXCHANGE RATE CHANGES ON CASH			-				-				(2	)			-				-				(2	)
NET INCREASE IN CASH AND CASH EQUIVALENTS			-				1,162				-				666				-				1,828
CASH AND CASH EQUIVALENTS, beginning of period			-				205				-				422				-				627
CASH AND CASH EQUIVALENTS, end of period		$	-			$	1,367			$	-			$	1,088			$	-			$	2,455

RADNET, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS
For The Year Ended  December 31, 2010

(in thousands)

		Parent				Subsidiary Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Eliminations				Consolidated
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)		$	(12,852	)		$	(12,852	)		$	26,258			$	1,212			$	(14,451	)		$	(12,685	)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization			-				13,656				40,150				191				-				53,997
Provision for bad debts			-				5,243				25,426				2,489				-				33,158
Equity in (earnings) loss of consolidated subsidiaries			12,852				(26,258	)			(1,045	)			-				14,451				-
Distributions from consolidated subsidiaries			-				-				1,247				-				(1,247	)			-
Equity in earnings of joint ventures			-				-				(4,952	)			-				-				(4,952	)
Distributions from joint ventures			-				-				7,639				-				-				7,639
Deferred rent amortization			-				254				1,594				-				-				1,848
Deferred financing cost interest expense			-				2,797				-				-				-				2,797
Amortization of bond discount			-				164				-				-				-				164
Loss on sale and disposal of equipment			-				141				995				-				-				1,136
Loss on extinguishment of debt			-				9,871				-				-				-				9,871
Amortization of cash flow hedge			-				917				-				-				-				917
Stock-based compensation			-				929				2,789				-				-				3,718
Changes in operating assets and liabilities, net of assets acquired and liabilities assumed in purchase transactions:
Accounts receivable			-				-				(22,951	)			(13,034	)			-				(35,985	)
Other current assets			-				(2,552	)			(635	)			(39	)			-				(3,226	)
A/P I/C			-				-				-				-				-				-
Other assets			-				876				(852	)			-				-				24
Deferred revenue			-				-				207				-				-				207
Accounts payable and accrued expenses			-				(27,504	)			24,615				11,145				-				8,256
Net cash provided by (used in) operating activities			-				(34,318	)			100,485				1,964				(1,247	)			66,884
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of imaging facilities			-				(1,401	)			(60,387	)			14				-				(61,774	)
Proceeds from sale of equipment			-				121				564				-				-				685
Purchase of property and equipment			-				(12,024	)			(28,175	)			(94	)			-				(40,293	)
Purchase of equity interest in joint ventures			-				-				-				-				-				-
Net cash used in investing activities			-				(13,304	)			(87,998	)			(80	)			-				(101,382	)
CASH FLOWS FROM FINANCING ACTIVITIES
Principal payments on notes and leases payable			-				(8,903	)			(12,476	)			(84	)			-				(21,463	)
Repayment of debt			-				(412,000	)			-				-				-				(412,000	)
Proceeds from borrowings			-				482,360				-				-				-				482,360
Deferred financing costs			-				(17,613	)			-				-				-				(17,613	)
Distributions paid to noncontrolling interests			-				-				-				(1,378	)			1,247				(131	)
Payments on line of credit			-				-				-				-				-				-
Payments to counterparties of cash flow hedges			-				(6,382	)			-				-				-				(6,382	)
Proceeds from issuance of common stock			-				271				-				-				-				271
Net cash provided by (used in) financing activities			-				37,733				(12,476	)			(1,462	)			1,247				25,042
EFFECT OF EXCHANGE RATE CHANGES ON CASH NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			-				(9,889	)			-				422				-				(9,467	)
CASH AND CASH EQUIVALENTS, beginning of period			-				10,094				-				-				-				10,094
CASH AND CASH EQUIVALENTS, end of period		$	-			$	205			$	-			$	422			$	-			$	627

RADNET, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS
For The Year Ended  December 31, 2009

(in thousands)

		Parent				Subsidiary Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Eliminations				Consolidated
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)		$	(2,267	)		$	(2,267	)		$	26,593			$	937			$	(25,171	)		$	(2,175	)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization			-				13,457				40,199				144				-				53,800
Provision for bad debts			-				3,676				27,377				1,651				-				32,704
Equity in (earnings) loss of consolidated subsidiaries			2,267				(26,593	)			(845	)			-				25,171				-
Distributions from consolidated subsidiaries			-				-				1,217				-				(1,217	)			-
Equity in earnings of joint ventures			-				-				(5,209	)			-				-				(5,209	)
Distributions from joint ventures			-				-				7,667				-				-				7,667
Deferred rent amortization			-				474				620				-				-				1,094
Deferred financing cost interest expense			-				2,678				-				-				-				2,678
Loss on sale and disposal of equipment			-				-				523				-				-				523
Gain on bargain purchase			-				-				(1,387	)			-				-				(1,387	)
Amortization of cash flow hedge							6,119				-				-				-				6,119
Stock-based compensation			-				902				2,705				-				-				3,607
Changes in operating assets and liabilities, net of assets acquired and liabilities assumed in purchase transactions:
Accounts receivable			-				-				(28,062	)			383				-				(27,679	)
Other current assets			-				1,405				2,785				16				-				4,206
Other assets			-				70				(45	)			26				-				51
Accounts payable and accrued expenses			-				33,160				(30,717	)			(1,824	)			-				619
Net cash provided by operating activities			-				33,081				43,421				1,333				(1,217	)			76,618
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of imaging facilities			-				(1,258	)			(4,827	)			-				-				(6,085	)
Purchase of property and equipment			-				(5,944	)			(24,808	)			-				-				(30,752	)
Proceeds from sale of imaging facilities			-				-				650				-				-				650
Proceeds from sale of equipment			-				-				219				-				-				219
Purchase of equity interest in joint ventures			-				-				(315	)			-				-				(315	)
Net cash used in investing activities			-				(7,202	)			(29,081	)			-				-				(36,283	)
CASH FLOWS FROM FINANCING ACTIVITIES
Principal payments on notes and leases payable			-				(9,320	)			(14,340	)			-				-				(23,660	)
Distributions paid to noncontrolling interests			-				-				-				(1,333	)			1,217				(116	)
Payments on line of credit			-				(1,742	)			-				-				-				(1,742	)
Payments to counterparties of cash flow hedges			-				(4,739	)			-				-				-				(4,739	)
Proceeds from issuance of common stock			-				16				-				-				-				16
Net cash provided by (used in) financing activities			-				(15,785	)			(14,340	)			(1,333	)			1,217				(30,241	)
NET INCREASE IN CASH AND CASH EQUIVALENTS			-				10,094				-				-				-				10,094
CASH AND CASH EQUIVALENTS, beginning of period			-				-				-				-				-				-
CASH AND CASH EQUIVALENTS, end of period		$	-			$	10,094			$	-			$	-			$	-			$	10,094

X

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 9

-Section 06



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 7

-Section 05

-Paragraph c



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph c

-Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 3

-Subparagraph (SX 210.12-04)

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24072-122690



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 24

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 12



Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6921628&loc=d3e5283-111683

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