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ACQUISITION (Details) (USD $) | 0 Months Ended | 12 Months Ended | 0 Months Ended
--- | --- | --- | ---
Jan. 11, 2013 | Jan. 24, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012 | Dec. 29, 2014
Liabilities Assumed: |  |  |  |  |  |
Goodwill resulting from merger |  |  | $ 27,638,000 us-gaap_Goodwill | $ 14,186,000 us-gaap_Goodwill | $ 5,915,000 us-gaap_Goodwill |
First Capital |  |  |  |  |  |
Consideration Paid: |  |  |  |  |  |
Common shares issued (888,811) | 12,354,000 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Cash paid to shareholders | 7,828,000 us-gaap_PaymentsToAcquireBusinessesGross / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Total value of consideration paid | 20,182,000 us-gaap_BusinessCombinationConsiderationTransferred1 / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Identifiable Assets Acquired: |  |  |  |  |  |
Cash and cash equivalents | 17,632,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Investment securities: |  |  |  |  |  |
Available-for-sale | 21,606,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsMarketableSecurities / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Held-to-maturity | 384,000 lcnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedInvestmentSecuritiesHeldtoMaturity / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Federal Reserve Bank stock | 157,000 lcnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentAssetsFederalReserveBankStock / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Federal Home Loan Bank stock | 763,000 lcnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentAssetsFederalHomeLoanBankStock / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Loans | 98,904,000 us-gaap_BusinessCombinationAcquiredReceivablesFairValue / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Premises and equipment | 3,949,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Bank owned life insurance | 3,687,000 lcnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedBankOwnedLifeInsurance / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Core deposit intangible | 2,574,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Other real estate owned | 127,000 lcnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedOtherRealEstateOwned / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Deferred income taxes | 185,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxAssetsNoncurrent / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Other assets | 1,380,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Total identifiable assets acquired | 151,348,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Liabilities Assumed: |  |  |  |  |  |
Deposits | 136,823,000 lcnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentLiabilitiesDeposits / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Long-term debt | 1,792,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesLongTermDebt / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Other liabilities | 822,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Total liabilities assumed | 139,437,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Total Identifiable Net Assets Acquired | 11,911,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Goodwill resulting from merger | 8,271,000 us-gaap_Goodwill / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Unaudited pro forma information [Abstract] |  |  |  |  |  |
Shares issued (in shares) | 888,811 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_BusinessAcquisitionAxis = lcnb_FirstCapitalMember |  |  |  |  |
Chillicothe, Ohio |  |  |  |  |  |
Business Acquisition, Equity Interests Issued or Issuable [Line Items] |  |  |  |  |  |
Number of branches | 2 lcnb_NumberOfBranches / us-gaap_BusinessAcquisitionAxis = lcnb_ChillicotheOhioMember |  |  |  |  |
Frankfort, Ohio |  |  |  |  |  |
Business Acquisition, Equity Interests Issued or Issuable [Line Items] |  |  |  |  |  |
Number of branches | 1 lcnb_NumberOfBranches / us-gaap_BusinessAcquisitionAxis = lcnb_FrankfortOhioMember |  |  |  |  |
Clarksburg, Ohio |  |  |  |  |  |
Business Acquisition, Equity Interests Issued or Issuable [Line Items] |  |  |  |  |  |
Number of branches | 1 lcnb_NumberOfBranches / us-gaap_BusinessAcquisitionAxis = lcnb_ClarksburgOhioMember |  |  |  |  |
Washington Court House, Ohio |  |  |  |  |  |
Business Acquisition, Equity Interests Issued or Issuable [Line Items] |  |  |  |  |  |
Number of branches | 1 lcnb_NumberOfBranches / us-gaap_BusinessAcquisitionAxis = lcnb_WashingtonCourtHouseOhioMember |  |  |  |  |
Eaton National Bank |  |  |  |  |  |
Business Acquisition, Equity Interests Issued or Issuable [Line Items] |  |  |  |  |  |
Number of branches |  | 5 lcnb_NumberOfBranches / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Consideration Paid: |  |  |  |  |  |
Cash paid to shareholders |  | 24,750,000 us-gaap_PaymentsToAcquireBusinessesGross / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Total value of consideration paid |  | 24,750,000 us-gaap_BusinessCombinationConsiderationTransferred1 / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Identifiable Assets Acquired: |  |  |  |  |  |
Cash and cash equivalents |  | 15,635,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Investment securities: |  |  |  |  |  |
Available-for-sale |  | 35,859,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsMarketableSecurities / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Federal Reserve Bank stock |  | 41,000 lcnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentAssetsFederalReserveBankStock / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Federal Home Loan Bank stock |  | 784,000 lcnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentAssetsFederalHomeLoanBankStock / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Loans |  | 115,944,000 us-gaap_BusinessCombinationAcquiredReceivablesFairValue / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Premises and equipment |  | 1,314,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Bank owned life insurance |  | 3,618,000 lcnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedBankOwnedLifeInsurance / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Core deposit intangible |  | 2,466,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Other real estate owned |  | 262,000 lcnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedOtherRealEstateOwned / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Other assets |  | 1,624,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Total identifiable assets acquired |  | 177,547,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Liabilities Assumed: |  |  |  |  |  |
Deposits |  | 165,335,000 lcnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentLiabilitiesDeposits / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Short-term borrowings |  | 651,000 lcnb_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentLiabilitiesShorttermBorrowings / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Other liabilities |  | 263,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Total liabilities assumed |  | 166,249,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Total Identifiable Net Assets Acquired |  | 11,298,000 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Goodwill resulting from merger |  | 13,452,000 us-gaap_Goodwill / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |  |
Estimated amount of acquiree's total revenue and net income included in acquirer's income statement [Abstract] |  |  |  |  |  |
Total revenue |  |  | 6,608,000 us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |
Net income |  |  | 2,997,000 us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |  |  |
Unaudited pro forma information [Abstract] |  |  |  |  |  |
Total revenue |  |  | 44,768,000 us-gaap_BusinessAcquisitionsProFormaRevenue / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember | 47,183,000 us-gaap_BusinessAcquisitionsProFormaRevenue / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember | 43,287,000 us-gaap_BusinessAcquisitionsProFormaRevenue / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |
Net income |  |  | 10,275,000 us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember | 10,670,000 us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember | 10,668,000 us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |
Basic earnings per common share (in dollars per share) |  |  | $ 1.11 us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember | $ 1.36 us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember | $ 1.28 us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |
Diluted earnings per common share (in dollars per share) |  |  | $ 1.09 us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember | $ 1.34 us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember | $ 1.26 us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted / us-gaap_BusinessAcquisitionAxis = lcnb_EatonNationalBankMember |
New Paris, Ohio |  |  |  |  |  |
Business Acquisition, Equity Interests Issued or Issuable [Line Items] |  |  |  |  |  |
Number of branches |  | 1 lcnb_NumberOfBranches / us-gaap_BusinessAcquisitionAxis = lcnb_NewParisOhioMember |  |  |  |
Lewisburg, Ohio |  |  |  |  |  |
Business Acquisition, Equity Interests Issued or Issuable [Line Items] |  |  |  |  |  |
Number of branches |  | 1 lcnb_NumberOfBranches / us-gaap_BusinessAcquisitionAxis = lcnb_LewisburgOhioMember |  |  |  |
West Alexandria, Ohio |  |  |  |  |  |
Business Acquisition, Equity Interests Issued or Issuable [Line Items] |  |  |  |  |  |
Number of branches |  | 1 lcnb_NumberOfBranches / us-gaap_BusinessAcquisitionAxis = lcnb_WestAlexandriaOhioMember |  |  |  |
Eaton, Ohio |  |  |  |  |  |
Business Acquisition, Equity Interests Issued or Issuable [Line Items] |  |  |  |  |  |
Number of branches |  | 2 lcnb_NumberOfBranches / us-gaap_BusinessAcquisitionAxis = lcnb_EatonOhioMember |  |  |  |
Citizens National Bank |  |  |  |  |  |
Business Acquisition, Equity Interests Issued or Issuable [Line Items] |  |  |  |  |  |
Number of branches | 6 lcnb_NumberOfBranches / us-gaap_BusinessAcquisitionAxis = lcnb_CitizensNationalBankMember |  |  |  |  |
BNB Bancorp, Inc. |  |  |  |  |  |
Consideration Paid: |  |  |  |  |  |
Total value of consideration paid |  |  |  |  |  | $ 12,574,170 us-gaap_BusinessCombinationConsiderationTransferred1 / us-gaap_BusinessAcquisitionAxis = lcnb_BNBBancorpInc.Member

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- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 + Details
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- Definition Amount of investments in debt and equity securities, including, but not limited to, held-to-maturity, trading and available-for-sale expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 + Details
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- Definition Amount of deferred tax asset attributable to deductible temporary differences and carryforwards that are expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 + Details
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- Definition The amount of identifiable intangible assets recognized as of the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=35744172&loc=d3e2207-128464 + Details
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- Definition Amount of liabilities assumed at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 + Details
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- Definition Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=35744172&loc=d3e2207-128464 + Details
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- Definition Amount of long-term debt due after one year or the normal operating cycle, if longer, assumed at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 + Details
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- Definition Amount of other liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 + Details
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- Definition Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 + Details
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- Definition The amount of property, plant, and equipment recognized as of the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=35744172&loc=d3e2207-128464 + Details
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- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266 + Details
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