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RECENT ACCOUNTING PRONOUNCEMENTS
9 Months Ended
Sep. 30, 2011
RECENT ACCOUNTING PRONOUNCEMENTS [Abstract] 
RECENT ACCOUNTING PRONOUNCEMENTS
8.  RECENT ACCOUNTING PRONOUNCEMENTS

FASB ASU 2011-08, “Testing Goodwill for Impairment.” In September, 2011, the FASB issued ASU 2011-08, “Testing Goodwill for Impairment.”  The purpose of this ASU is to simplify how entities test goodwill for impairment by adding a new first step to the preexisting goodwill impairment test under ASC Topic 350, “Intangibles – Goodwill and other.”  This amendment gives the entity the option to first assess a variety of qualitative factors such as economic conditions, cash flows, and competition to determine whether it was more likely than not that the fair value of goodwill has fallen below its carrying value. If the entity determines that it is not likely that the fair value has fallen below its carrying value, then the entity will not have to complete the original two-step test under Topic 350. The amendments in this ASU are effective for impairment tests performed for fiscal years beginning after December 15, 2011. Early adoption is permitted. The Company is evaluating the impact of this ASU on its consolidated financial statements.