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v3.10.0.1

Restatement of Previously Issued Consolidated Financial Statements (Tables) | 6 Months Ended
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Jun. 30, 2017
Accounting Changes and Error Corrections [Abstract] |
Schedule of Error Corrections and Prior Period Adjustments | The following table presents the Condensed Consolidated Balance Sheet as previously reported, restatement adjustments and the Condensed Consolidated Balance Sheet as restated at December 31, 2016:
|  |  | Adjustments |  |
| As Previously Reported ** |  | Revenue - Hosting |  | Revenue - Evidence of Arrangement and Other Revenue |  | Acquisitions & Divestiture |  | Capitalized Software and Other |  | Income Taxes |  | As Restated
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 181,018 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (11,217 | ) |  | $ | — |  |  | $ | 169,801 |
Restricted cash | — |  |  | — |  |  | — |  |  | — |  |  | 41,632 |  |  | — |  |  | 41,632 |
Marketable securities | 12,506 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 12,506 |
Accounts receivable, net | 137,233 |  |  | (344 | ) |  | (36,509 | ) |  | 7,896 |  |  | (802 | ) |  | — |  |  | 107,474 |
Prepaid expenses and other assets | 33,696 |  |  | — |  |  | — |  |  | 1,408 |  |  | (1,166 | ) |  | 4,339 |  |  | 38,277 |
Total current assets | 364,453 |  |  | (344 | ) |  | (36,509 | ) |  | 9,304 |  |  | 28,447 |  |  | 4,339 |  |  | 369,690 |
Restricted cash | 30,000 |  |  | — |  |  | — |  |  | — |  |  | (30,000 | ) |  | — |  |  | — |
Marketable securities | 2,974 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,974 |
Property and equipment, net | 155,599 |  |  | — |  |  | — |  |  | (823 | ) |  | 3,429 |  |  | — |  |  | 158,205 |
Goodwill | 269,905 |  |  | — |  |  | — |  |  | (41,358 | ) |  | — |  |  | (3,896 | ) |  | 224,651 |
Intangible assets, net | 203,864 |  |  | — |  |  | — |  |  | (19,830 | ) |  | (21,066 | ) |  | — |  |  | 162,968 |
Deferred tax assets | 1,503 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 11,783 |  |  | 13,286 |
Other assets | 7,541 |  |  | — |  |  | — |  |  | (70 | ) |  | 1,187 |  |  | — |  |  | 8,658 |
Note receivable from related party | 83,000 |  |  | — |  |  | — |  |  | (12,731 | ) |  | — |  |  | — |  |  | 70,269 |
Equity method investment | 45,890 |  |  | — |  |  | — |  |  | (2,240 | ) |  | — |  |  | — |  |  | 43,650 |
Total Assets | $ | 1,164,729 |  |  | $ | (344 | ) |  | $ | (36,509 | ) |  | $ | (67,748 | ) |  | $ | (18,003 | ) |  | $ | 12,226 |  |  | $ | 1,054,351 |
** Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.
|  |  | Adjustments |  |
| As Previously Reported ** |  | Revenue - Hosting |  | Revenue - Evidence of Arrangement and Other Revenue |  | Acquisitions & Divestiture |  | Capitalized Software and Other |  | Income Taxes |  | As Restated
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable | $ | 15,770 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,287 |  |  | $ | — |  |  | $ | 17,057 |
Accrued expenses | 69,435 |  |  | — |  |  | 5,274 |  |  | 971 |  |  | 246 |  |  | 956 |  |  | 76,882 |
Deferred revenues | 27,542 |  |  | 33,398 |  |  | (151 | ) |  | (3,360 | ) |  | 1 |  |  | — |  |  | 57,430 |
Contingent consideration obligation | 11,860 |  |  | — |  |  | — |  |  | (9,027 | ) |  | — |  |  | — |  |  | 2,833 |
Short-term debt | 29,000 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 29,000 |
Total current liabilities | 153,607 |  |  | 33,398 |  |  | 5,123 |  |  | (11,416 | ) |  | 1,534 |  |  | 956 |  |  | 183,202 |
Lease financing obligation - long term | 12,121 |  |  | — |  |  | — |  |  | 41 |  |  | 288 |  |  | — |  |  | 12,450 |
Long-term debt | 226,291 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 226,291 |
Deferred tax liability | 49,822 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (46,314 | ) |  | 3,508 |
Deferred revenues | 12,134 |  |  | 52,965 |  |  | 531 |  |  | — |  |  | — |  |  | — |  |  | 65,630 |
Other liabilities | 3,783 |  |  | — |  |  | — |  |  | — |  |  | 1,679 |  |  | 2,731 |  |  | 8,193 |
Redeemable noncontrolling interests | 49,856 |  |  | — |  |  | — |  |  | (28,813 | ) |  | 4,237 |  |  | — |  |  | 25,280 |
Commitments and contingencies |  |  |  |  |  |  |  |  |  |  |  |  |
Stockholder's equity |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock | 5 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5 |
Treasury stock | (95,183 | ) |  | — |  |  | — |  |  | — |  |  | (11,448 | ) |  | — |  |  | (106,631 | )
Additional paid-in capital | 575,093 |  |  | — |  |  | — |  |  | (7,667 | ) |  | 3,727 |  |  | — |  |  | 571,153 |
Accumulated other comprehensive loss | (43,253 | ) |  | — |  |  | 658 |  |  | — |  |  | 138 |  |  | 107 |  |  | (42,350 | )
Retained earnings | 220,453 |  |  | (86,707 | ) |  | (42,821 | ) |  | (19,893 | ) |  | (18,158 | ) |  | 54,746 |  |  | 107,620 |
Total stockholders' equity | 657,115 |  |  | (86,707 | ) |  | (42,163 | ) |  | (27,560 | ) |  | (25,741 | ) |  | 54,853 |  |  | 529,797 |
Total liabilities & stockholders' equity | $ | 1,164,729 |  |  | $ | (344 | ) |  | $ | (36,509 | ) |  | $ | (67,748 | ) |  | $ | (18,003 | ) |  | $ | 12,226 |  |  | $ | 1,054,351 |
** Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations. The following table presents the Condensed Consolidated Statement of Operations as previously reported, restatement adjustments and the Condensed Consolidated Statement of Operations as restated for the three months ended June 30, 2016:
|  |  |  |  | Adjustments |  |
|  |  | As Previously Reported** |  | Revenue - Hosting |  | Revenue - Evidence of Arrangement and Other Revenue |  | Acquisitions & Divestiture |  | Capitalized Software and Other |  | Income Taxes |  | As Restated
Net revenues |  |  | $ | 118,255 |  |  | $ | (12,840 | ) |  | $ | 16,211 |  |  | $ | (525 | ) |  | $ | — |  |  | $ | — |  |  | $ | 121,101 |
Costs and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of revenues* |  |  | 48,467 |  |  | — |  |  | — |  |  | (171 | ) |  | (116 | ) |  | — |  |  | 48,180 |
Research and development |  |  | 26,170 |  |  | — |  |  | — |  |  | — |  |  | 1,877 |  |  | — |  |  | 28,047 |
Selling, general and administrative |  |  | 29,952 |  |  | 153 |  |  | (472 | ) |  | 296 |  |  | (49 | ) |  | — |  |  | 29,880 |
Net change in contingent consideration obligation |  |  | 6,386 |  |  | — |  |  | — |  |  | (3,276 | ) |  | — |  |  | — |  |  | 3,110 |
Restructuring charges |  |  | 1,139 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,139 |
Depreciation and amortization |  |  | 25,262 |  |  | — |  |  | — |  |  | (1,111 | ) |  | (58 | ) |  | — |  |  | 24,093 |
Total costs and expenses |  |  | 137,376 |  |  | 153 |  |  | (472 | ) |  | (4,262 | ) |  | 1,654 |  |  | — |  |  | 134,449 |
Loss from continuing operations |  |  | (19,121 | ) |  | (12,993 | ) |  | 16,683 |  |  | 3,737 |  |  | (1,654 | ) |  | — |  |  | (13,348 | )
Interest income |  |  | 591 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 591 |
Interest expense |  |  | (1,834 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1,834 | )
Other expense, net |  |  | 865 |  |  | — |  |  | (197 | ) |  | — |  |  | — |  |  | — |  |  | 668 |
Loss from continuing operations, before taxes |  |  | (19,499 | ) |  | (12,993 | ) |  | 16,486 |  |  | 3,737 |  |  | (1,654 | ) |  | — |  |  | (13,923 | )
Benefit (provision) for income taxes |  |  | 2,074 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (2,444 | ) |  | (370 | )
Net (loss) income from continuing operations |  |  | (17,425 | ) |  | (12,993 | ) |  | 16,486 |  |  | 3,737 |  |  | (1,654 | ) |  | (2,444 | ) |  | (14,293 | )
Net income from discontinued operations, net of tax |  |  | 10,122 |  |  | — |  |  | (1,188 | ) |  | — |  |  | 1 |  |  | 10,050 |  |  | 18,985 |
Net (loss) income |  |  | (7,303 | ) |  | (12,993 | ) |  | 15,298 |  |  | 3,737 |  |  | (1,653 | ) |  | 7,606 |  |  | 4,692 |
Net loss attributable to redeemable noncontrolling interests |  |  | (2,864 | ) |  | — |  |  | — |  |  | — |  |  | (276 | ) |  | — |  |  | (3,140 | )
Net (loss) income attributable to Synchronoss |  |  | $ | (4,439 | ) |  | $ | (12,993 | ) |  | $ | 15,298 |  |  | $ | 3,737 |  |  | $ | (1,377 | ) |  | $ | 7,606 |  |  | $ | 7,832 |
Basic: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Continuing operations |  |  | $ | (0.34 | ) |  |  |  |  |  |  |  |  |  |  |  | $ | (0.26 | )
Discontinued operations |  |  | 0.24 |  |  |  |  |  |  |  |  |  |  |  |  | 0.44 |
|  |  | $ | (0.10 | ) |  |  |  |  |  |  |  |  |  |  |  | $ | 0.18 |
Diluted: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Continuing operations |  |  | $ | (0.34 | ) |  |  |  |  |  |  |  |  |  |  |  | $ | (0.26 | )
Discontinued operations |  |  | 0.24 |  |  |  |  |  |  |  |  |  |  |  |  | 0.44 |
|  |  | $ | (0.10 | ) |  |  |  |  |  |  |  |  |  |  |  | $ | 0.18 |
Weighted-average common shares outstanding: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 43,450 |  |  |  |  |  |  |  |  |  |  |  |  | 43,450 |
Diluted |  |  | 43,450 |  |  |  |  |  |  |  |  |  |  |  |  | 43,450 |
* | Cost of services excludes depreciation and amortization which is shown separately.
** | Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.
The following table presents the Condensed Consolidated Statement of Operations as previously reported, restatement adjustments and the Condensed Consolidated Statement of Operations as restated for the six months ended June 30, 2016:
|  |  |  |  | Adjustments |  |
|  |  | As Previously Reported** |  | Revenue - Hosting |  | Revenue - Evidence of Arrangement and Other Revenue |  | Acquisitions & Divestiture |  | Capitalized Software and Other |  | Income Taxes |  | As Restated
Net revenues |  |  | $ | 222,474 |  |  | $ | (10,721 | ) |  | $ | (1,875 | ) |  | $ | (10,531 | ) |  | $ | — |  |  | $ | — |  |  | $ | 199,347 |
Costs and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of revenues* |  |  | 94,915 |  |  | — |  |  | — |  |  | (172 | ) |  | (412 | ) |  | — |  |  | 94,331 |
Research and development |  |  | 50,267 |  |  | — |  |  | — |  |  | — |  |  | 3,607 |  |  | — |  |  | 53,874 |
Selling, general and administrative |  |  | 56,875 |  |  | 153 |  |  | (472 | ) |  | 380 |  |  | (1,142 | ) |  | — |  |  | 55,794 |
Net change in contingent consideration obligation |  |  | 6,727 |  |  | — |  |  | — |  |  | (3,612 | ) |  | — |  |  | — |  |  | 3,115 |
Restructuring charges |  |  | 4,049 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,049 |
Depreciation and amortization |  |  | 49,317 |  |  | — |  |  | — |  |  | (2,222 | ) |  | (220 | ) |  | — |  |  | 46,875 |
Total costs and expenses |  |  | 262,150 |  |  | 153 |  |  | (472 | ) |  | (5,626 | ) |  | 1,833 |  |  | — |  |  | 258,038 |
Loss from continuing operations |  |  | (39,676 | ) |  | (10,874 | ) |  | (1,403 | ) |  | (4,905 | ) |  | (1,833 | ) |  | — |  |  | (58,691 | )
Interest income |  |  | 1,221 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,221 |
Interest expense |  |  | (3,410 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (3,410 | )
Other expense, net |  |  | (19 | ) |  | — |  |  | 306 |  |  | — |  |  | — |  |  | — |  |  | 287 |
Loss from continuing operations, before taxes |  |  | (41,884 | ) |  | (10,874 | ) |  | (1,097 | ) |  | (4,905 | ) |  | (1,833 | ) |  | — |  |  | (60,593 | )
Benefit for income taxes |  |  | 2,435 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 12,715 |  |  | 15,150 |
Net loss from continuing operations |  |  | (39,449 | ) |  | (10,874 | ) |  | (1,097 | ) |  | (4,905 | ) |  | (1,833 | ) |  | 12,715 |  |  | (45,443 | )
Net income from discontinued operations, net of tax |  |  | 21,063 |  |  | — |  |  | (3,299 | ) |  | — |  |  | 1 |  |  | 34 |  |  | 17,799 |
Net loss |  |  | (18,386 | ) |  | (10,874 | ) |  | (4,396 | ) |  | (4,905 | ) |  | (1,832 | ) |  | 12,749 |  |  | (27,644 | )
Net loss attributable to redeemable noncontrolling interests |  |  | (5,993 | ) |  | — |  |  | — |  |  | — |  |  | (154 | ) |  | — |  |  | (6,147 | )
Net loss attributable to Synchronoss |  |  | $ | (12,393 | ) |  | $ | (10,874 | ) |  | $ | (4,396 | ) |  | $ | (4,905 | ) |  | $ | (1,678 | ) |  | $ | 12,749 |  |  | $ | (21,497 | )
Basic: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Continuing operations |  |  | $ | (0.77 | ) |  |  |  |  |  |  |  |  |  |  |  | $ | (0.90 | )
Discontinued operations |  |  | 0.48 |  |  |  |  |  |  |  |  |  |  |  |  | 0.41 |
|  |  | $ | (0.29 | ) |  |  |  |  |  |  |  |  |  |  |  | $ | (0.49 | )
Diluted: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Continuing operations |  |  | $ | (0.77 | ) |  |  |  |  |  |  |  |  |  |  |  | $ | (0.90 | )
Discontinued operations |  |  | 0.48 |  |  |  |  |  |  |  |  |  |  |  |  | 0.41 |
|  |  | $ | (0.29 | ) |  |  |  |  |  |  |  |  |  |  |  | $ | (0.49 | )
Weighted-average common shares outstanding: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 43,449 |  |  |  |  |  |  |  |  |  |  |  |  | 43,430 |
Diluted |  |  | 43,449 |  |  |  |  |  |  |  |  |  |  |  |  | 43,430 |
* | Cost of services excludes depreciation and amortization which is shown separately.
** | Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.
The following table presents the Condensed Consolidated Statement of Comprehensive (Loss) as previously reported, restatement adjustments and the Condensed Consolidated Statement of Comprehensive (Loss) as restated for the three months ended June 30, 2016:
|  |  | Adjustments |  |
| As Previously Reported** |  | Revenue - Hosting |  | Revenue - Evidence of Arrangement and Other Revenue |  | Acquisitions & Divestiture |  | Capitalized Software and Other |  | Income Taxes |  | As Restated
Net (loss) income | $ | (7,303 | ) |  | $ | (12,993 | ) |  | $ | 15,298 |  |  | $ | 3,737 |  |  | $ | (1,653 | ) |  | $ | 7,606 |  |  | $ | 4,692 |
Other comprehensive (loss) income, net of tax: |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustments | (6,224 | ) |  | — |  |  | 109 |  |  | — |  |  | — |  |  | — |  |  | (6,115 | )
Unrealized loss on available for sale securities | (22 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (22 | )
Net income (loss) on intra-entity foreign currency transactions | 624 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 624 |
Total other comprehensive loss, net of tax | (5,622 | ) |  | — |  |  | 109 |  |  | — |  |  | — |  |  | — |  |  | (5,513 | )
Comprehensive loss | (12,925 | ) |  | (12,993 | ) |  | 15,407 |  |  | 3,737 |  |  | (1,653 | ) |  | 7,606 |  |  | (821 | )
Comprehensive loss attributable to redeemable noncontrolling interests | (2,864 | ) |  | — |  |  | — |  |  | — |  |  | (276 | ) |  | — |  |  | (3,140 | )
Comprehensive (loss) income attributable to Synchronoss | $ | (10,061 | ) |  | $ | (12,993 | ) |  | $ | 15,407 |  |  | $ | 3,737 |  |  | $ | (1,377 | ) |  | $ | 7,606 |  |  | $ | 2,319 |
** | Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.
The following table presents the Condensed Consolidated Statement of Comprehensive (Loss) as previously reported, restatement adjustments and the Condensed Consolidated Statement of Comprehensive (Loss) as restated for the six months ended June 30, 2016:
|  |  | Adjustments |  |
| As Previously Reported** |  | Revenue - Hosting |  | Revenue - Evidence of Arrangement and Other Revenue |  | Acquisitions & Divestiture |  | Capitalized Software and Other |  | Income Taxes |  | As Restated
Net (loss) income | $ | (18,386 | ) |  | $ | (10,874 | ) |  | $ | (4,396 | ) |  | $ | (4,905 | ) |  | $ | (1,832 | ) |  | $ | 12,749 |  |  | $ | (27,644 | )
Other comprehensive income (loss), net of tax: |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustments | 3,444 |  |  | — |  |  | (115 | ) |  | — |  |  | 19 |  |  | — |  |  | 3,348 |
Unrealized loss on available for sale securities | (2 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (2 | )
Net income on intra-entity foreign currency transactions | 362 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 362 |
Total other comprehensive income, net of tax | 3,804 |  |  | — |  |  | (115 | ) |  | — |  |  | 19 |  |  | — |  |  | 3,708 |
Comprehensive loss | (14,582 | ) |  | (10,874 | ) |  | (4,511 | ) |  | (4,905 | ) |  | (1,813 | ) |  | 12,749 |  |  | (23,936 | )
Comprehensive loss attributable to redeemable noncontrolling interests | (5,993 | ) |  | — |  |  | — |  |  | — |  |  | (154 | ) |  | — |  |  | (6,147 | )
Comprehensive (loss) income attributable to Synchronoss | $ | (8,589 | ) |  | $ | (10,874 | ) |  | $ | (4,511 | ) |  | $ | (4,905 | ) |  | $ | (1,659 | ) |  | $ | 12,749 |  |  | $ | (17,789 | )
** | Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.
The following table presents the Condensed Consolidated Statement of Cash Flows as previously reported, restatement adjustments, and the Condensed Consolidated Statement of Cash Flows as restated for the six months ended June 30, 2016:
|  | As Previously Reported | Adjustments | As Restated
Operating activities: |  |  |  |
Net loss continuing operations |  | $ | (39,449 | ) | $ | (5,994 | ) | $ | (45,443 | )
Net income from discontinued operations |  | 21,063 |  | (3,264 | ) | 17,799 |
Adjustments to reconcile net loss to net cash provided by operating activities: |  | 80,480 |  | (18,425 | ) | 62,055 |
Changes in operating assets and liabilities: |  | 12,096 |  | 6,549 |  | 18,645 |
Net cash provided by operating activities |  | 74,190 |  | (21,134 | ) | 53,056 |
Investing activities: |  |  |  |
Net cash used in investing activities |  | (116,317 | ) | 16,156 |  | (100,161 | )
Financing activities: |  |  |  |
Net cash provided by financing activities |  | 6,011 |  | 5,380 |  | 11,391 |
Effect of exchange rate changes on cash |  | (490 | ) | (640 | ) | (1,130 | )
Net decrease in cash and cash equivalents |  | (36,606 | ) | (238 | ) | (36,844 | )
Cash, restricted cash and cash equivalents at beginning of period |  | 147,634 |  | 238 |  | 147,872 |
Cash, restricted cash and cash equivalents at end of period |  | 111,028 |  | — |  | 111,028 |
Cash and cash equivalents per Condensed Consolidated Balance Sheet |  | 111,028 |  | (21,042 | ) | 89,986 |
Restricted cash per the Condensed Consolidated Balance Sheet |  | — |  | 21,042 |  | 21,042 |
Total cash, cash equivalents and restricted cash |  | $ | 111,028 |  | $ | — |  | $ | 111,028 |
Supplemental disclosures of cash flow information: |  |  |  |
Cash paid for income taxes |  | $ | 3,208 |  | $ | — |  | $ | 3,208 |
Cash paid for interest |  | $ | 1,355 |  | $ | — |  | $ | 1,355 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22663-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22658-107794 + Details
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