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Pensions, Other Post-employment Benefits and Employee Benefit Plans | 12 Months Ended
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Dec. 31, 2012
Compensation and Retirement Disclosure [Abstract] |
Pensions,Other Post-employment Benefits and Employee Benefit Plans | Pension, Other Post-employment Benefits and Employee Benefit Plans. Federal-Mogul, ARI and Viskase each sponsor several defined benefit pension plans (the ''Pension Benefits'') (and, in the case of Viskase, its pension plans include defined contribution plans). Additionally, Federal-Mogul, ARI and Viskase each sponsors health care and life insurance benefits (''Other Post-Employment Benefits'') for certain employees and retirees around the world. The Pension Benefits are funded based on the funding requirements of federal and international laws and regulations, as applicable, in advance of benefit payments and the Other Benefits as benefits are provided to participating employees. As prescribed by applicable U.S. GAAP, Federal-Mogul, ARI and Viskase each uses, as applicable, appropriate actuarial methods and assumptions in accounting for its defined benefit pension plans, non-pension post-employment benefits, and disability, early retirement and other post-employment benefits. The measurement date for all defined benefit plans is December 31 of each year. Components of net periodic benefit cost (gain) for the years ended December 31, 2012, 2011 and 2010 are as follows:
| Pension Benefits |  | Other Post-Employment Benefits
| Year Ended December 31, |  | Year Ended December 31,
| 2012 |  | 2011 |  | 2010 |  | 2012 |  | 2011 |  | 2010
| (in millions)
Service cost | $ | 30 |  |  | $ | 29 |  |  | $ | 30 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |
Interest cost | 77 |  |  | 83 |  |  | 85 |  |  | 14 |  |  | 18 |  |  | 21 |
Expected return on plan assets | (62 | ) |  | (67 | ) |  | (60 | ) |  | — |  |  | — |  |  | — |
Amortization of actuarial losses | 39 |  |  | 26 |  |  | 27 |  |  | 2 |  |  | 1 |  |  | — |
Amortization of prior service credit | 1 |  |  | — |  |  | — |  |  | (14 | ) |  | (16 | ) |  | (12 | )
Settlement gain | (1 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Curtailment gain | (1 | ) |  | — |  |  | (1 | ) |  | (51 | ) |  | (1 | ) |  | (29 | )
| $ | 83 |  |  | $ | 71 |  |  | $ | 81 |  |  | $ | (48 | ) |  | $ | 3 |  |  | $ | (19 | )
Automotive The following provides disclosures for our Automotive segment's benefit obligations, plan assets, funded status, recognition in the consolidated balance sheets and inputs and valuation assumptions:
| Pension Benefits |  | Other Post-Employment Benefits
| United States Plans |  | Non-U.S. Plans |
| 2012 |  | 2011 |  | 2012 |  | 2011 |  | 2012 |  | 2011
| (in millions)
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |
Benefit obligation, beginning of year | $ | 1,227 |  |  | $ | 1,151 |  |  | $ | 362 |  |  | $ | 352 |  |  | $ | 350 |  |  | $ | 366 |
Service cost | 21 |  |  | 19 |  |  | 9 |  |  | 9 |  |  | 1 |  |  | 1 |
Interest cost | 53 |  |  | 58 |  |  | 16 |  |  | 17 |  |  | 14 |  |  | 18 |
Employee contributions | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Benefits paid | (62 | ) |  | (60 | ) |  | (21 | ) |  | (22 | ) |  | (29 | ) |  | (30 | )
Medicare subsidies received | — |  |  | — |  |  | — |  |  | — |  |  | 3 |  |  | 3 |
Plan amendments | — |  |  | — |  |  | 1 |  |  | — |  |  | (16 | ) |  | (4 | )
Curtailments | (16 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Settlements | (4 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Contractual termination benefit | 6 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Actuarial losses and changes in actuarial assumptions | 98 |  |  | 59 |  |  | 94 |  |  | 21 |  |  | 75 |  |  | (3 | )
Net transfers (out) in | (25 | ) |  | — |  |  | 3 |  |  | 1 |  |  | (3 | ) |  | — |
Currency translation | — |  |  | — |  |  | 10 |  |  | (16 | ) |  | — |  |  | (1 | )
Benefit obligation, end of year | 1,298 |  |  | 1,227 |  |  | 474 |  |  | 362 |  |  | 395 |  |  | 350 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets, beginning of year | 670 |  |  | 662 |  |  | 48 |  |  | 48 |  |  | — |  |  | — |
Actual return on plan assets | 82 |  |  | 9 |  |  | 3 |  |  | 2 |  |  | — |  |  | — |
Company contributions | 93 |  |  | 64 |  |  | 24 |  |  | 23 |  |  | 26 |  |  | 27 |
Benefits paid | (62 | ) |  | (60 | ) |  | (21 | ) |  | (22 | ) |  | (29 | ) |  | (30 | )
Expenses | (5 | ) |  | (5 | ) |  | — |  |  | — |  |  | — |  |  | — |
Medicare subsidies received | — |  |  | — |  |  | — |  |  | — |  |  | 3 |  |  | 3 |
Employee contributions | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Currency translation | — |  |  | — |  |  | 1 |  |  | (3 | ) |  | — |  |  | — |
Fair value of plan assets, end of year | 778 |  |  | 670 |  |  | 55 |  |  | 48 |  |  | — |  |  | — |
Funded status of the plan | $ | (520 | ) |  | $ | (557 | ) |  | $ | (419 | ) |  | $ | (314 | ) |  | $ | (395 | ) |  | $ | (350 | )
Amounts recognized in the consolidated balance sheets: |  |  |  |  |  |  |  |  |  |  |
Net liability recognized | $ | (520 | ) |  | $ | (557 | ) |  | $ | (419 | ) |  | $ | (314 | ) |  | $ | (395 | ) |  | $ | (350 | )
Amounts recognized in accumulated other comprehensive loss, inclusive of tax impacts: |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss | $ | 435 |  |  | $ | 415 |  |  | $ | 107 |  |  | $ | 36 |  |  | $ | 113 |  |  | $ | 41 |
Prior service cost (credit) | — |  |  | — |  |  | 4 |  |  | 3 |  |  | (75 | ) |  | (124 | )
Total | $ | 435 |  |  | $ | 415 |  |  | $ | 111 |  |  | $ | 39 |  |  | $ | 38 |  |  | $ | (83 | )
U. S. Pension Plan In the fourth quarter of 2012, Federal-Mogul froze contributions credits under its U.S. qualified pension plan for salaried and non-union hourly employees. The elimination of benefit accruals related to participants' future service is treated as a curtailment and is shown as a $16 million reduction to the benefit obligation. U.S. Welfare Benefit Plan In July 2012, as a result of contract negotiations with a union at one of the Company's U.S. manufacturing locations, the benefits under the U.S. Welfare Benefit Plan were eliminated for the location's active participants. Since this plan change reduced benefits attributable to employee service already rendered, it was treated as a negative plan amendment, which created a $13 million prior service credit in accumulated other comprehensive income (“AOCI”). The corresponding reduction in the average remaining future service period to the full eligibility date also triggered the recognition of a $51 million OPEB curtailment gain which was recognized in the consolidated statements of operations during the third quarter of 2012. It should be noted that the calculation of the curtailment excluded the newly created prior service credit. In December 2011, Federal-Mogul ceased operations at one of its U.S. manufacturing locations. The resulting reduction in the average remaining future service period to the full eligibility date of the remaining active plan participants in Federal-Mogul's U.S. Welfare Benefit Plan triggered the recognition of a $1 million curtailment gain which was recognized in the consolidated statements of operations during the fourth quarter of 2011. On May 6, 2010, Federal-Mogul approved an amendment to its U.S. Welfare Benefit Plan which eliminated OPEB for certain salaried and non-union hourly employees and retirees effective July 1, 2010. Given that this event eliminated the accrual of defined benefits for a significant number of active participants, Federal-Mogul re-measured its OPEB obligation. Since this plan change reduced benefits attributable to employee service already rendered, it was treated as a negative plan amendment, which created a $162 million prior service credit in accumulated other comprehensive income. The corresponding reduction in the average remaining future service period to the full eligibility date of the remaining active plan participants also triggered the recognition of a $4 million curtailment gain which was recognized in the consolidated statements of operations during the second quarter of 2010. The calculation of the curtailment excluded the newly created prior service credit. On July 23, 2010, as a result of contract negotiations with a union at one of the Company's U.S. manufacturing locations, the benefits under the U.S. Welfare Benefit Plan were eliminated. Since this event reduced benefits attributable to employee service already rendered, it was treated as a negative plan amendment, which created a $2 million prior service credit in accumulated other comprehensive income. The corresponding reduction in the average remaining future service period to the full eligibility date of the remaining active plan participants also triggered the recognition of a $24 million curtailment gain which was recognized in the consolidated statements of operations during the third quarter of 2010. Weighted-average assumptions used to determine the benefit obligation as of December 31, 2012 and 2011:
| Pension Benefits |  | Other Post-Employment Benefits
| United States Plans |  | Non-U.S. Plans |
| December 31, |  | December 31,
| 2012 |  | 2011 |  | 2012 |  | 2011 |  | 2012 |  | 2011
| (in millions)
Discount rate | 3.70 | % |  | 4.50 | % |  | 2.99 | % |  | 4.69 | % |  | 3.60 | % |  | 4.45 | %
Rate of compensation increase | — | % |  | 3.50 | % |  | 3.13 | % |  | 3.16 | % |  | — | % |  | — | %
Weighted-average assumptions used to determine net periodic benefit cost (credit) for the years ended December 31, 2012 and 2011:
| Pension Benefits |  | Other Post-Employment Benefits
| United States Plans |  | Non-U.S. Plans |
| Year Ended December 31, |  | Year Ended December 31,
| 2012 |  | 2011 |  | 2012 |  | 2011 |  | 2012 |  | 2011
| (in millions)
Discount rate | 4.50 | % |  | 5.15 | % |  | 4.69 | % |  | 4.92 | % |  | 4.45 | % |  | 5.10 | %
Expected return on plan assets | 7.60 | % |  | 8.50 | % |  | 5.27 | % |  | 5.34 | % |  | — | % |  | — | %
Rate of compensation increase | 3.50 | % |  | 3.50 | % |  | 3.16 | % |  | 3.18 | % |  | — | % |  | — | %
Federal-Mogul evaluates its discount rate assumption annually as of December 31 for each of its retirement-related benefit plans based upon the yield of high quality, fixed-income debt instruments, the maturities of which correspond to expected benefit payment dates. Federal-Mogul's expected return on assets is established annually through analysis of anticipated future long-term investment performance for the plan based upon the asset allocation strategy. While the study gives appropriate consideration to recent fund performance and historical returns, the assumption is primarily a long-term prospective rate. The U.S. investment strategy mitigates risk by incorporating diversification across appropriate asset classes to meet the plan's objectives. It is intended to reduce risk, provide long-term financial stability for the plan and maintain funded levels that meet long-term plan obligations while preserving sufficient liquidity for near-term benefit payments. Risk assumed is considered appropriate for the return anticipated and consistent with the total diversification of plan assets. The U.S. investment strategy mitigates risk by incorporating diversification across appropriate asset classes to meet the plan's objectives. It is intended to reduce risk, provide long-term financial stability for the plan and maintain funded levels that meet long-term plan obligations while preserving sufficient liquidity for near-term benefit payments. Risk assumed is considered appropriate for the return anticipated and consistent with the total diversification of plan assets. Federal-Mogul's investment strategy, which includes a target asset allocation of 50% equity investments, 25% fixed income investments and 25% in other investment types including hedge funds. Approximately 87% of the U.S. plan assets will be invested in actively managed investment funds. The majority of the assets of the non-U.S. plans are invested through insurance contracts. The insurance contracts guarantee a minimum rate of return. Federal-Mogul has no input into the investment strategy of the assets underlying the contracts, but they are typically heavily invested in active bond markets and are highly regulated by local law. The target asset allocation for the non-U.S. pension plans is 70% insurance contracts, 25% debt investments and 5% equity investments. Refer to Note 7, “Fair Value Measurements,” for discussion of the fair value of each major category of plan assets, including the inputs and valuation techniques used to develop the fair value measurements of the plans' assets, at December 31, 2012 and 2011. Information for defined benefit plans with projected benefit obligations in excess of plan assets:
| Pension Benefits |  | Other Post-Employment Benefits
| United States Plans |  | Non-U.S. Plans |
| December 31, |  | December 31,
| 2012 |  | 2011 |  | 2012 |  | 2011 |  | 2012 |  | 2011
| (in millions)
Projected benefit obligation | $ | 1,298 |  |  | $ | 1,227 |  |  | $ | 472 |  |  | $ | 359 |  |  | $ | 395 |  |  | $ | 350 |
Fair value of plan assets | 778 |  |  | 670 |  |  | 51 |  |  | 44 |  |  | — |  |  | — |
Information for pension plans with accumulated benefit obligations in excess of plan assets:
| Pension Benefits
| United States Plans |  | Non-U.S. Plans
| December 31,
| 2012 |  | 2011 |  | 2012 |  | 2011
| (in millions)
Projected benefit obligation | $ | 1,298 |  |  | $ | 1,227 |  |  | $ | 471 |  |  | $ | 359 |
Accumulated benefit obligation | 1,298 |  |  | 1,213 |  |  | 436 |  |  | 338 |
Fair value of plan assets | 778 |  |  | 670 |  |  | 50 |  |  | 44 |
The accumulated benefit obligation for all pension plans was $1,735 million and $1,554 million as of December 31, 2012 and 2011, respectively. Amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost over 2013:
| Pension Benefits |  | Other Post-Employment Benefits
| United States |  | Non-U.S. |
| (in millions)
Amortization of actuarial losses | $ | 14 |  |  | $ | 8 |  |  | $ | 6 |
Amortization of prior service credit | — |  |  | — |  |  | (11 | )
| $ | 14 |  |  | $ | 8 |  |  | $ | (5 | )
The assumed health care and drug cost trend rates used to measure next year's post-employment healthcare benefits are as follows:
| Other Post-Employment Benefits
| 2012 |  | 2011
Health care cost trend rate | 7.25% |  | 7.63%
Ultimate health care cost trend rate | 5.00% |  | 5.00%
Year ultimate health care cost trend rate reached | 2018 |  | 2018
Drug cost trend rate | 8.38% |  | 8.94%
Ultimate drug cost trend rate | 5.00% |  | 5.00%
Year ultimate drug cost trend rate reached | 2018 |  | 2018
The assumed health care cost trend rate has a significant impact on the amounts reported for OPEB plans. The following table illustrates the sensitivity to a change in the assumed health care cost trend rate:
| Total Service and Interest Cost |  | APBO
| (in millions)
100 basis point (“bp”) increase in health care cost trend rate | $ | 1 |  |  | $ | 27 |
100 bp decrease in health care cost trend rate | (1 | ) |  | (23 | )
The following table illustrates the sensitivity to a change in certain assumptions for projected benefit obligations (“PBO”), associated expense and other comprehensive loss (“OCL”). The changes in these assumptions have no impact on Federal-Mogul's 2013 funding requirements.
| Pension Benefits |  | Other Post-Employment Benefits
| United States Plans |  | Non-U.S. Plans |
| Change in 2013 expense |  | Change in PBO |  | Change in accumulated OCL |  | Change in 2013 expense |  | Change in PBO |  | Change in accumulated OCL |  | Change in 2013 expense |  | Change in PBO
| (in millions)
25 bp decrease in discount rate | $ | — |  |  | $ | 35 |  |  | $ | (35 | ) |  | $ | 1 |  |  | $ | 15 |  |  | $ | (15 | ) |  | — |  |  | $ | 9 |
25 bp increase in discount rate | — |  |  | (34 | ) |  | 34 |  |  | (1 | ) |  | (14 | ) |  | 14 |  |  | — |  |  | (9 | )
25 bp decrease in return on assets rate | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
25 bp increase in return on assets rate | (2 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Federal-Mogul's projected benefit payments from the plans are estimated as follows:
|  | Pension Benefits |  | Other Post-Employment Benefits
Years |  | United States Plans |  | Non-U.S. Plans |
|  | (in millions)
2013 |  | $ | 81 |  |  | $ | 27 |  |  | $ | 30 |
2014 |  | 80 |  |  | 24 |  |  | 30 |
2015 |  | 81 |  |  | 25 |  |  | 30 |
2016 |  | 83 |  |  | 24 |  |  | 29 |
2017 |  | 78 |  |  | 25 |  |  | 29 |
2018-2022 |  | 413 |  |  | 134 |  |  | 128 |
Federal-Mogul expects to contribute approximately $82 million to its pension plans in fiscal 2013. Federal-Mogul also maintains certain defined contribution pension plans for eligible employees. The total expenses attributable to Federal-Mogul's defined contribution savings plan were $25 million, $25 million and $23 million for the years ended December 31, 2012, 2011 and 2010, respectively. The amounts contributed to defined contribution pension plans include contributions to multi-employer plans of $1 million for each of the years ended December 31, 2012, 2011 and 2010. Other Benefits Federal-Mogul accounts for benefits to former or inactive employees paid after employment but before retirement pursuant to FASB ASC Topic 712, Compensation - Nonretirement Post-employment Benefits. The liabilities for such U.S. and European post-employment benefits were $34 million and $36 million at December 31, 2012 and 2011, respectively. Railcar and Food Packaging ARI is the sponsor of two defined benefit pension plans that cover certain employees at designated repair facilities. One plan, which covers certain salaried and hourly employees, is frozen and no additional benefits are accruing thereunder. The second plan, which covers only certain of ARI's union employees, was frozen effective January 1, 2012 and no benefits will accrue thereunder. Viskase and its subsidiaries have defined contribution and defined benefit plans varying by country and subsidiary. Viskase's operations in the United States, France, Germany and Canada have historically offered defined benefit retirement plans and post-retirement health care and life insurance benefits to their employees. Most of these benefits have been terminated, resulting in reductions in various liabilities. The following provides disclosures for ARI's and Viskase's benefit obligations, plan assets, funded status, and recognition in the consolidated balance sheets. As pension costs for ARI and Viskase are not material to our consolidated financial position and results of operations, we do not provide information regarding their inputs and valuation assumptions.
| Pension Benefits |  | Other Post-Employment Benefits
| 2012 |  | 2011 |  | 2012 |  | 2011
| (in millions)
Change in benefit obligation: |  |  |  |  |  |  |
Benefit obligation, beginning of year | $ | 178 |  |  | $ | 165 |  |  | $ | — |  |  | $ | — |
Service cost | — |  |  | 1 |  |  | — |  |  | — |
Interest cost | 8 |  |  | 8 |  |  | — |  |  | — |
Benefits paid | (9 | ) |  | (9 | ) |  | — |  |  | — |
Actuarial losses | 21 |  |  | 13 |  |  | — |  |  | — |
Adjustments to benefits | — |  |  | — |  |  | — |  |  | — |
Benefit obligation, end of year | 198 |  |  | 178 |  |  | — |  |  | — |
Change in plan assets: |  |  |  |  |  |  |
Fair value of plan assets, beginning of year | 114 |  |  | 116 |  |  | — |  |  | — |
Actual return on plan assets | 13 |  |  | (1 | ) |  | — |  |  | — |
Company contributions | 6 |  |  | 8 |  |  | — |  |  | — |
Benefits paid | (9 | ) |  | (9 | ) |  | — |  |  | — |
Fair value of plan assets, end of year | 124 |  |  | 114 |  |  | — |  |  | — |
Funded status of the plan | $ | (74 | ) |  | $ | (64 | ) |  | $ | — |  |  | $ | — |
Amounts recognized in the consolidated balance sheets: |  |  |  |  |  |  |
Net liability recognized | $ | (74 | ) |  | $ | (64 | ) |  | $ | — |  |  | $ | — |
Amounts recognized in accumulated other comprehensive loss, inclusive of tax impacts: |  |  |  |  |  |  |
Net actuarial (loss) gain | $ | (66 | ) |  | $ | (55 | ) |  | $ | — |  |  | $ | 1 |
Prior service credit | — |  |  | — |  |  | — |  |  | 2 |
Total | $ | (66 | ) |  | $ | (55 | ) |  | $ | — |  |  | $ | 3 |

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7, 21, 22 -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 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS106-2 -Paragraph 20, 21, 22 -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 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Implementation Guide (Q and A) -Number FAS88 -Paragraph 63 -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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 106 -Paragraph 518 -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 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7, 8 -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 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph b -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 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 8 -Subparagraph m -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 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 87 -Paragraph 264 -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 10: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 30 -Paragraph 26 -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 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-2 -Paragraph 8 -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 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph h -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 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph a -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 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph q -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. + Details
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