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Supplemental Gas Data (Tables) | 12 Months Ended
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Dec. 31, 2016
SUPPLEMENTAL GAS DATA: [Abstract] |
Standardized Measure of Discounted Future Cash Flows Relating to Proved Reserves Disclosure [Table Text Block] | The standardized measure is intended to provide a better means for comparing the value of CONSOL Energy's proved reserves at a given time with those of other gas producing companies than is provided by a comparison of raw proved reserve quantities.
|  | December 31,
|  | 2016 |  | 2015 |  | 2014
Future Cash Flows (a) |  |  |  |  |  |
Revenues |  | $ | 11,303,409 |  |  | $ | 11,837,732 |  |  | $ | 28,502,852 |
Production costs |  | (5,850,941 | ) |  | (6,584,947 | ) |  | (10,100,868 | )
Development costs |  | (1,550,294 | ) |  | (1,220,010 | ) |  | (3,368,621 | )
Income tax expense |  | (1,482,826 | ) |  | (1,532,454 | ) |  | (5,711,989 | )
Future Net Cash Flows |  | 2,419,348 |  |  | 2,500,321 |  |  | 9,321,374 |
Discounted to present value at a 10% annual rate |  | (1,464,231 | ) |  | (1,481,017 | ) |  | (6,337,216 | )
Total standardized measure of discounted net cash flows |  | $ | 955,117 |  |  | $ | 1,019,304 |  |  | $ | 2,984,158 |
(a) | For 2016, the reserves were computed using unweighted arithmetic averages of the closing prices on the first day of each month during 2016, adjusted for energy content and a regional price differential. For 2016, this adjusted natural gas price was $1.73 per mcf, the adjusted oil price was $25.04 per barrel and the adjusted NGL price was $15.77 per barrel.
For 2015, the reserves were computed using unweighted arithmetic averages of the closing prices on the first day of each month during 2015, adjusted for energy content and a regional price differential. For 2015, this adjusted natural gas price was $2.02 per mcf, the adjusted oil price was $25.29 per barrel and the adjusted NGL price was $15.59 per barrel. For 2014, the reserves were computed using unweighted arithmetic averages of the closing prices on the first day of each month during 2014, adjusted for energy content and a regional price differential. For 2014, this adjusted natural gas price was $3.85 per mcf, the adjusted oil price was $77.30 per barrel and the adjusted NGL price was $46.54 per barrel. The following are the principal sources of change in the standardized measure of discounted future net cash flows for consolidated operations during:
|  | December 31,
|  | 2016 |  | 2015 |  | 2014
Balance at beginning of period |  | $ | 1,019,304 |  |  | $ | 2,984,158 |  |  | $ | 1,680,811 |
Net changes in sales prices and production costs |  | (172,812 | ) |  | (4,151,684 | ) |  | 517,731 |
Sales net of production costs |  | (150,819 | ) |  | (589,533 | ) |  | (559,563 | )
Net change due to revisions in quantity estimates |  | (35,502 | ) |  | 408,006 |  |  | 151,233 |
Net change due to extensions, discoveries and improved recovery |  | (54,628 | ) |  | 157,016 |  |  | 418,775 |
Development costs incurred during the period |  | 138,813 |  |  | 666,315 |  |  | 952,733 |
Difference in previously estimated development costs compared to actual costs incurred during the period |  | (39,821 | ) |  | 8,911 |  |  | (102,949 | )
Purchase of Reserves In-Place |  | 238,819 |  |  | — |  |  | — |
Sales of Reserves In-Place |  | (137,998 | ) |  | — |  |  | — |
Changes in estimated future development costs |  | (158,000 | ) |  | 374,982 |  |  | 595,221 |
Net change in future income taxes |  | 36,513 |  |  | 1,259,744 |  |  | (798,470 | )
Accretion of discount and other |  | 271,248 |  |  | (98,611 | ) |  | 128,636 |
Total discounted cash flow at end of period |  | $ | 955,117 |  |  | $ | 1,019,304 |  |  | $ | 2,984,158 |
Capitalized Costs Relating to Oil and Gas Producing Activities Disclosure [Table Text Block] | Capitalized Costs:
|  | As of December 31,
|  | 2016 |  | 2015
Proved gas properties |  | $ | 2,016,916 |  |  | $ | 1,922,602 |
Unproved gas properties |  | 1,116,282 |  |  | 1,421,083 |
Intangible drilling costs |  | 3,583,565 |  |  | 3,452,989 |
Gas wells and related equipment |  | 791,996 |  |  | 785,744 |
Gas gathering assets |  | 1,138,299 |  |  | 1,147,173 |
Gas well plugging |  | 176,961 |  |  | 115,121 |
Total Property, Plant and Equipment |  | 8,824,019 |  |  | 8,844,712 |
Accumulated Depreciation, Depletion and Amortization |  | (3,099,622 | ) |  | (2,691,005 | )
Net Capitalized Costs |  | $ | 5,724,397 |  |  | $ | 6,153,707 |
Cost Incurred in Oil and Gas Property Acquisition, Exploration, and Development Activities Disclosure [Table Text Block] | Costs incurred for property acquisition, exploration and development (*):
|  | For the Years Ended December 31,
|  | 2016 |  | 2015 |  | 2014
Property acquisitions |  |  |  |  |  |
Proved properties |  | $ | — |  |  | $ | — |  |  | $ | — |
Unproved properties |  | 1,537 |  |  | 76,676 |  |  | 119,597 |
Development |  | 138,813 |  |  | 666,315 |  |  | 952,733 |
Exploration |  | 32,259 |  |  | 95,371 |  |  | 45,006 |
Total |  | $ | 172,609 |  |  | $ | 838,362 |  |  | $ | 1,117,336 |
__________
(*) | Includes costs incurred whether capitalized or expensed.
Results of Operations for Oil and Gas Producing Activities Disclosure [Table Text Block] | Results of Operations for Producing Activities:
|  | For the Years Ended December 31,
|  | 2016 |  | 2015 |  | 2014
Natural Gas, NGLs and Oil Sales |  | $ | 793,673 |  |  | $ | 728,458 |  |  | $ | 1,007,381 |
(Loss) Gain on Commodity Derivative Instruments |  | (141,021 | ) |  | 392,942 |  |  | 23,193 |
Purchased Gas Sales |  | 43,256 |  |  | 14,450 |  |  | 8,999 |
Total Revenue |  | 695,908 |  |  | 1,135,850 |  |  | 1,039,573 |
Lease Operating Expense |  | 96,434 |  |  | 121,847 |  |  | 139,242 |
Production, Ad Valorem, and Other Fees |  | 31,049 |  |  | 30,438 |  |  | 39,418 |
Transportation, Gathering and Compression |  | 374,350 |  |  | 343,403 |  |  | 239,591 |
Purchased Gas Costs |  | 42,717 |  |  | 10,721 |  |  | 7,251 |
Impairment of Exploration and Production Properties |  | — |  |  | 828,905 |  |  | — |
Other Costs |  | 14,519 |  |  | 10,120 |  |  | 22,718 |
DD&A |  | 417,853 |  |  | 370,374 |  |  | 323,600 |
Total Costs |  | 976,922 |  |  | 1,715,808 |  |  | 771,820 |
Pre-tax Operating Income / (Loss) |  | (281,014 | ) |  | (579,958 | ) |  | 267,753 |
Income Taxes / (Benefit) |  | (69,308 | ) |  | (250,220 | ) |  | 45,162 |
Results of Operations for Producing Activities excluding Corporate and Interest Costs |  | $ | (211,706 | ) |  | $ | (329,738 | ) |  | $ | 222,591 |
Oil and Gas Net Production, Average Sales Price and Average Production Costs Disclosure [Table Text Block] | The following is production, average sales price and average production costs, excluding ad valorem and severance taxes, per unit of production:
|  | For the Years Ended December 31,
|  | 2016 |  | 2015 |  | 2014
Production (MMcfe) |  | 394,387 |  |  | 328,657 |  |  | 235,714 |
Total average sales price before effects of financial settlements (per Mcfe) |  | $ | 2.01 |  |  | $ | 2.22 |  |  | $ | 4.27 |
Average effects of financial settlements (per Mcfe) |  | $ | 0.62 |  |  | $ | 0.60 |  |  | $ | 0.10 |
Total average sales price including effects of financial settlements (per Mcfe) |  | $ | 2.63 |  |  | $ | 2.82 |  |  | $ | 4.37 |
Average lifting costs, excluding ad valorem and severance taxes (per Mcfe) |  | $ | 0.24 |  |  | $ | 0.37 |  |  | $ | 0.59 |
Schedule of Gas and Oil Acreage [Table Text Block] | Most of our development wells and proved acreage are located in Virginia, West Virginia and Pennsylvania. Some leases are beyond their primary term, but these leases are extended in accordance with their terms as long as certain drilling commitments or other term commitments are satisfied. The following table sets forth, at December 31, 2016, the number of producing wells, developed acreage and undeveloped acreage:
|  | Gross |  | Net(1)
Producing Gas Wells (including gob wells) |  | 17,314 |  |  | 12,846 |
Producing Oil Wells |  | 189 |  |  | 30 |
Acreage Position: |  |  |  |
Proved Developed Acreage |  | 549,816 |  |  | 541,282 |
Proved Undeveloped Acreage |  | 34,467 |  |  | 30,038 |
Unproved Acreage |  | 4,804,804 |  |  | 3,745,533 |
Total Acreage |  | 5,389,087 |  |  | 4,316,853 |
____________
(1) | Net acres include acreage attributable to our working interests of the properties. Additional adjustments (either increases or decreases) may be required as we further develop title to and further confirm our rights with respect to our various properties in anticipation of development. We believe that our assumptions and methodology in this regard are reasonable.
Schedule of Proved Developed and Undeveloped Oil and Gas Reserve Quantities [Table Text Block] | The gas reserves estimates are as follows:
|  |  |  |  |  | Condensate |  | Consolidated
|  | Natural Gas |  | NGLs |  | & Crude Oil |  | Operations
|  | (MMcf) |  | (Mbbls) |  | (Mbbls) |  | (MMcfe)
Balance December 31, 2013 (a) |  | 5,585,107 |  |  | 21,546 |  |  | 2,806 |  |  | 5,731,214 |
Revisions (b) |  | (46,560 | ) |  | 40,363 |  |  | 3,756 |  |  | 218,168 |
Price Changes |  | 15,512 |  |  | — |  |  | — |  |  | 15,512 |
Extensions and Discoveries (c) |  | 979,801 |  |  | 18,459 |  |  | 1,314 |  |  | 1,098,436 |
Production |  | (216,260 | ) |  | (2,578 | ) |  | (664 | ) |  | (235,714 | )
Balance December 31, 2014 (a) |  | 6,317,600 |  |  | 77,790 |  |  | 7,212 |  |  | 6,827,616 |
Revisions (d) |  | 1,052,978 |  |  | 45,993 |  |  | 6,662 |  |  | 1,368,909 |
Price Changes |  | (2,866,123 | ) |  | (45,675 | ) |  | (3,208 | ) |  | (3,159,421 | )
Extensions and Discoveries (e) |  | 840,800 |  |  | 13,916 |  |  | 1,707 |  |  | 934,542 |
Production |  | (285,041 | ) |  | (5,812 | ) |  | (1,458 | ) |  | (328,657 | )
Balance December 31, 2015 (a) |  | 5,060,214 |  |  | 86,212 |  |  | 10,915 |  |  | 5,642,989 |
Revisions (f) |  | 21,280 |  |  | (20,669 | ) |  | 481 |  |  | (99,849 | )
Price Changes |  | (179,914 | ) |  | (1,647 | ) |  | (35 | ) |  | (190,009 | )
Extensions and Discoveries (g) |  | 643,688 |  |  | 10,960 |  |  | 1,783 |  |  | 720,146 |
Production |  | (358,474 | ) |  | (5,119 | ) |  | (867 | ) |  | (394,387 | )
Purchases of Reserves In-Place (h) |  | 1,352,759 |  |  | 13,177 |  |  | 1,970 |  |  | 1,443,642 |
Sales of Reserves In-Place (h) |  | (711,155 | ) |  | (22,382 | ) |  | (4,240 | ) |  | (870,884 | )
Balance December 31, 2016 (a) |  | 5,828,398 |  |  | 60,532 |  |  | 10,007 |  |  | 6,251,648 |
Proved developed reserves (i): |  |  |  |  |  |  |  |
December 31, 2014 |  | 2,979,906 |  |  | 32,405 |  |  | 4,061 |  |  | 3,198,706 |
December 31, 2015 |  | 3,310,894 |  |  | 59,196 |  |  | 5,180 |  |  | 3,697,152 |
December 31, 2016 |  | 3,478,464 |  |  | 30,666 |  |  | 3,474 |  |  | 3,683,302 |
Proved undeveloped reserves: |  |  |  |  |  |  |  |
December 31, 2014 |  | 3,337,694 |  |  | 45,385 |  |  | 3,151 |  |  | 3,628,910 |
December 31, 2015 |  | 1,749,320 |  |  | 27,016 |  |  | 5,736 |  |  | 1,945,837 |
December 31, 2016 |  | 2,349,934 |  |  | 29,866 |  |  | 6,536 |  |  | 2,568,346 |
__________
(a) | Proved developed and proved undeveloped gas reserves are defined by SEC Rule 4.10(a) of Regulation S-X. Generally, these reserves would be commercially recovered under current economic conditions, operating methods and government regulations. CONSOL Energy cautions that there are many inherent uncertainties in estimating proved reserve quantities, projecting future production rates and timing of development expenditures. Proved oil and gas reserves are estimated quantities of natural gas which geological and engineering data demonstrate with reasonable certainty to be recoverable in future years from known reservoirs under existing economic and operat
Schedule of Aging of Capitalized Exploratory Well Costs [Table Text Block] | The following table represents the capitalized exploratory well cost activity as indicated:
|  | December 31,
|  | 2016 |  | 2015 |  | 2014
Costs reclassified to wells, equipment and facilities based on the determination of proved reserves |  | $ | 40,917 |  |  | $ | 17,179 |  |  | $ | 27,453 |
Costs expensed due to determination of dry hole or abandonment of project |  | $ | — |  |  | $ | — |  |  | $ | 2,041 |
Capitalized Exploratory Well Costs, Roll Forward [Table Text Block] |
|  | December 31,
|  | 2016 |  | 2015 |  | 2014
Costs reclassified to wells, equipment and facilities based on the determination of proved reserves |  | $ | 40,917 |  |  | $ | 17,179 |  |  | $ | 27,453 |
Costs expensed due to determination of dry hole or abandonment of project |  | $ | — |  |  | $ | — |  |  | $ | 2,041 |

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- Definition Tabular disclosure of aggregate capitalized costs relating to an enterprise's oil and gas producing activities and the aggregate related accumulated depreciation, depletion, amortization, and valuation allowances. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e61901-109447 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 55 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=34713648&loc=d3e63019-109448 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e61929-109447 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e61926-109447 + Details
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- Definition Tabular disclosure of the aggregate of costs (whether the costs are capitalized or charged to expense at the time they are incurred ) incurred for the year in oil and gas property acquisition, exploration and development activities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 55 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=34713648&loc=d3e63042-109448 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62059-109447 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62038-109447 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62014-109447 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 + Details
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- Definition Tabular disclosure of oil and gas production including quantitative production data, average price, and per unit cost data. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1204 + Details
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- Definition Tabular disclosure of the results of operations for oil and gas producing activities for the year. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 27 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62352-109447 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62246-109447 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62136-109447 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-10.(a)(17)(ii),(c)(3)(ii)(A)(1)) -URI http://asc.fasb.org/extlink&oid=50486907&loc=d3e511914-122862 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62259-109447 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62299-109447 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62094-109447 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62395-109447 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 55 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=34713648&loc=d3e63071-109448 + Details
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- Definition Tabular disclosure of the amount of exploratory well costs that have been capitalized after the completion of drilling and the number of projects for which those costs relate. Additionally, for exploratory well costs that have been capitalized for periods greater than one year at the most recent balance sheet date, this block of text may be used to disclose an aging of those amounts by year, or by using a range of years, and the number of projects to which those costs relate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 1B -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=51678428&loc=SL6806780-109447 + Details
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- Definition Tabular disclosure of actual developed and undeveloped gas and oil acreage in which the entity owns an interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1208 -Paragraph (b) + Details
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- Definition Tabular disclosure of the net quantities of an enterprise's interests in proved developed and undeveloped reserves of (a) crude oil (including condensate and natural gas liquids), (b) natural gas (including coal bed methane), (c) synthetic oil, (d) synthetic gas, and (e) other nonrenewable natural resources that are intended to be upgraded during the period as of the beginning of the period, changes in quantities during the period, and as of the end of the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e61858-109447 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e61884-109447 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e61831-109447 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e61797-109447 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e61869-109447 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e61872-109447 + Details
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- Definition Tabular disclosure of the future net cash flows relating to proved oil and gas reserves and oil and gas subject to purchase under long-term agreements in which the enterprise participates in the operation of the properties on which the oil and gas is located or otherwise serves as the producer. This information is presented in aggregate and for each geographic area for which reserve quantities are disclosed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62424-109447 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62476-109447 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 36 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62536-109447 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62500-109447 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62455-109447 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 932 -SubTopic 235 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=51678428&loc=d3e62479-109447 + Details
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