mime-version: 1.0 date: Sun, 18 Apr 2010 17:18:12 -0400 x-mimeole: Produced By Microsoft MimeOLE V6.00.2900.5579 from: subject: Circular 230 Revisions Finalized content-type: multipart/related; type="text/html"; boundary="----=_NextPart_000_0000_01CADF1B.20017D40" This is a multi-part message in MIME format. ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: text/html; charset="utf-8" content-transfer-encoding: quoted-printable content-location: http://www.journalofaccountancy.com/Issues/2007/Dec/Circular230RevisionsFinalized.htm =EF=BB=BF Circular 230 Revisions Finalized
=20
Home > December 200= 7=20 > Circu= lar 230=20 Revisions Finalized
|
= 3D"Print=20 Print
Tax=20

Circular= 230=20 Revisions Finalized

december 200= 7=20
The Treasury Department issued final regulations amend= ing a=20 number of Circular 230 standards, including sections on conflicts of inter= est,=20 contingent fees, conduct for which practitioners may be sanctioned and pub= licity=20 of disciplinary hearings. Most of the changes became effective upon their= =20 issuance on Sept. 26.=20

The final regulations concerning conflicts of interest continue to allo= w=20 clients to waive otherwise lawful conflicts, but the requirements have bee= n=20 tightened. Each affected client must waive the conflict and give informed= =20 consent, confirmed in writing within 30 days.

Although several commentators had criticized a proposal to curtail the = use of=20 contingent fees, the Treasury Department attempted to strike a balance on = this=20 issue. The final regulations allow contingent fees for services rendered i= n=20 connection with an IRS examination of (1) original returns or (2) amended= =20 returns and refund claims filed within 120 days of a notice of examination= or=20 written challenge by the IRS. Contingent fees also are allowed for interes= t and=20 penalty analyses and for services in connection with a judicial proceeding= .=20 These provisions apply to fee arrangements entered into after March 26, 20= 08.=20

Several commentators had questioned the appropriateness of making a=20 practitioner=E2=80=99s willful failure to sign a tax return a sanctionable= offense under=20 section 10.50. In response, the Treasury Department included a reasonable-= cause=20 exception.

The final regulations also made a concession to concerns about public=20 disclosure of pending disciplinary proceedings. Reports and decisions will= be=20 made publicly available only after a final decision of an administrative l= aw=20 judge or appellate authority. Proposed regulations would have opened all=20 hearings, reports, evidence and decisions to the public.

The final regulations did not update Circular 230 to correspond to amen= dments=20 to IRC section 6694 passed by Congress last spring that raised the standar= d for=20 preparers from a realistic possibility an undisclosed position would be=20 sustained upon examination to a reasonable belief that the position would = =E2=80=9Cmore=20 likely than not=E2=80=9D be sustained. But the Treasury Department reserve= d subsections=20 of section 10.34 and issued proposed regulations for that purpose.

View=20 Comments   |  
3D"AddAdd Comment   |  
This=20 article currently has no comments.
RELATED=20 TOPICS
  • Tax
=20
<= IMG=20 style=3D"POSITION: absolute; TOP: -1px; LEFT: -1px" alt=3D"Search Header"= =20 src=3D"http://media.journalofaccountancy.com/JOA/images/Search_Header.gif"= >=20
=20
Open=20 Advanced Search
=20
=
=
Date=20 Range:
From=20 Month Apr Jun Aug Oct Dec
To &nb= sp;  =20 Month Jun Aug Oct Dec
=20
ADVERTISEMENT
aicpa=20 store resources
<= /TR>
2009 Individual Tax Returns Videocourse
AICPA Federal Real Estate Tax Conference
AICPA Small Business Practitioners' Tax Conference=20
AICPA's Hottest Tax Topics For 2009
AICPA/Export Assist, Inc. =E2=80=93 Workshop on Expo= rt Tax Benefits=20
Kess on 2009 Tax Legislation: Economic Stimulus Act= =20
2008 Tax Legislation =C2=85 What You Need to Know Be= fore THIS=20 Busy Season
2008 Tax Practice Guides & Checklists
2009 Annual Tax Update: Corporations and Pass-Throug= h=20 Entities
2009 Annual Tax Update: Individuals and Sole Proprie= tors=20
CPE Direct articles Web=20 Exclusive content
3D"AICPA=20 Copyright =C2=A9 2010 American Institute of Certified Public Accountants. = All rights=20 reserved.
3D"Reliable.=20
Home Current=20 Issue MultimediaBrowse TopicsAbout Subscribe Advertise=20
------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: image/gif content-transfer-encoding: base64 content-location: http://media.journalofaccountancy.com/JOA/images/JoA_BannerLogo.gif R0lGODlhQAJ8AMQAAFpboKSlzNjY5eLi6/Hx9Ozs8fz8/dXV3sbG2pGRvyose/n5+ufo7fT09zU3 heTk48jIxMvL4Pv7+/z8+m1usoGCtURGkPf3+bu71t3d3dDQz9DR4N3d6P7+/iYocP///yH5BAAA AAAALAAAAABAAnwAAAX/4CeOZGmeaKqubOu+cCzPdG3feK7vfO//wKBwSCwaj8ikcslsOp/QqHRK rVqv2Kx2y+16v+CweEwum8/otHrNbrvf8Lh8Tq/b7/i8fs/v+/+AgYKDhIWGh4iJiouMjY6PkJGS k5SVlpeYmZqbnJ2enzodoqOkpR2gqKmqRqcjohOwsbKiEgYGoqu5ursxHQYXBcEFDMTFxsQFFwu1 t7zOz9CnFR7U1dbX1BgLC7et0N/goKcU2OXWGBcXtd7h7e6VogYCCQEJDubUFQkJHAQN3OzeCRy4 KJ6BCekw4HPwYACyf80ISpxYKN6CBgQKbFBgzsGGDRwYFIAYkKLJk3l8/0m4kFEAx3IeQTIgoC4i yps451jE6LKjBpkEALIz5auUCqIlUYwygZRUr6VPYZhqQZQV0W5QTzRFmrNriXgXGnB4ic1BhAMD RkqoisKABGancBm0RbcuVlej7LrVy5cvLlcf8vZNKkKw3awkstYtabivLcI3fKVw+/Zx4caO/f71 ijKehAVjfQpI22At1AsRElAAYAEAgAoBOEzo8Hadga+2YtGtLPd24lsGFvyWJcsybbhOXR2cAHxZ t6+4PwRfF9AbAwwVMOzdvDnwcliPp9vEsfl6BQqtAVDIXqDDBOeWR+QmzrxufcrxOXd2O4DsNY8C zHTBcx9sQIF/ZSVQwP9Ky3wQgQMQRihhhAw4t5Q9EzpgAQMWZOghhBZQgMAF7y1TVAcAfOhAAAzm J0IAHw7AW2IdNECBAy9ZgNA6JBCQoooQAjBddzW0cgEGFiBojQIWBLCAMhI4COSUDlTwGY/6oXRQ fx1tECBNzTAAQDUKvFZBitgokEBYF3SgED7VCEASLuSkGRqc5ajJJjdu3YNPACzVxM405RygDIGB fRDAkgL4o04rpxTgJ5wOICRUkX9hMGmZFVSQZFkjNuCmknhaA8BFAGWp5QRcwuSlgFFiQBYAaWU0 TAJKbuhPAQIIICuoG8AKnAEM9DqmBwBEEOxHmqZ53qTW6PrPWwNgcGz/ORgQQJNp3vEqQJ3JblDA thGdcoEF1jgwzEjcXAaaAAhAWw0GCDTawIBESnXbAnVSo6AwGl1rTQUYFTsPTJ12uhqO1SSgbU2q nrQlqR4AOFMDis5awAAccyzSr//VilEB6F5jQUMiQWRLLcsgwBEFDDgUjI9lNcRBBUqq6yiUNJuD wMOm0RYcai8X4w+Wp7h8DQYOBeWbSivZmCZaIoGZ7wu3NCBwADF37BADhF4DQEb+CCCvByd/HcwA GxCqoD/tRkzRxF2OVoABb1KjAAd8f01MWotis6EwHJYlAAekURdcAw1E8LLHyPRL5kejhT3wuPey RMBG5iiAwLiCLt5A/0+0Nl1aM0UJTA0FTT/q3UraSq53vbVeOkM8ktOKuN/EcCB7PsMUe7YFBxzu tfAeYJByqnJLRLeroxFwZz69Ii5SMMX87gEFwRf+X/GJ57US0dujfL3qHiigbPEClLykyGEF436a EYDOTNSkxwyrXB/0dI0CGQhfYHxxEQL8znN2c9rVWIALXFmjXtYDGDEehC2HmE1wXrJeMQYQgAqY jnnNG8jzyuKlAfSsGggoYdUwkhEGOK4cG3DIAOZHDQCFLy/KeCHrZDau3zkghcZLALaqFpaMaG9y 9nNLOkjnMavF4wOWs0ZsZrIAudCGJdqjnVoWyMAPTK9i1auVP1oINv+YcOyCJsvg9bDHRprELYQi ZBXFLJa3Gn4EcaB7EkuGgb7tdYyGFSthMlBHwAVwjgIow9wBU2g9kA2sdZojB5M6JwD7feYC+asV vkYhKXMAICRWG+AvLpBFtGwRMke5jewAUDxQ3utJDQgGBbGBAQ5sYHiC1Na9bIU518Exjq0iYYBU Z4E7CkuJ2qojmUYzQ2EKyDeFqcUhkaEtA9LvANZ74TUoAEplhKVOSOocB8a1jGWEBgDUbJdkAnc2 BZjSl6J4Uhbthi8anOKLHqiAIE+3slgWoI+fvCUGXbkAjZhQl4L6JTDn6CVtVgMAGzBlaSD1CwIM 4GzJ4xsgHVA8Kg7/5SDTXCEp6TeamTi0GhWg55P4lY1mmXEkygANRwCwrn/EJTjocoAQsZGA2kGT Niz9X72eac/bOFCKQEkVARkXACW5c5bRwqaAPiCrSmWOOgoVyAj/A5KdWoMCJQxlYQrYx5RyYKMd DcpHO9ATmK1Qav+LAD0DtzR6XgmcG3BpWUjzj3M+pIqJQoC/lGay1pXrM/Mk6u1wio0AyMSmygnL SVEI1WoUs5tUrZgEXsmtrL5jq+nSgADQB9YvDSgx4/OqqXqF1i8BVjkGCGkvDyjXWgESogFKxl2p kcK8UswCM8PkTGtaxXiMaW+jLQcCBBgYxKZpqGAq6kUbK9G1KOci/81sbLwEh82vRWBMFsAISTyr VTl2aQOApEBaX1uYUSqTGsQ7QGs9+hu2Fu2tPnxVAXzISFhxo071OsABHGmymeVveZIJDesEQNev Ni1uQE1sdGdwG8JKsbpDgV0fE7DdsuBIAWSxAELHQ15wgLYaDtBAh00lVbV+5UmTRdsB0FuW9X40 tvedbZoC0EEalgkBZyENNxYwgTpFgG+Ha6ong8E5mi7PFlCkBjY5UFm94bGeEX6uaaEZg9so+RoJ eCeJR4kzbFRgxaUCrv1QWWJdnNiOFrZsi9kbTZlikMbfc+1a20pNxh2xHAmgV3/JVQsjdwxxX8YG TV+Izid3oJMb4v/A4bTHtC02N6jXgO5pKfwB1aJUzAH5hQE87S+9WpbHGMBAPe6xoYtZt83heHPF VJyzpFYnOAw4G0TxnC4b/wbH2+vzSNOkpDMDUcgrKzI1IuA3jjV4m03+a5SUHIG/XUdJn3wmLTBN Jk1z+QW06cBRv4rhF0sg0dUIgKnhqyxmEmBRDiDG0dgMa1XI2ixx1ptcFXvdTl5Dn7xGsa+VY99g 47csESBwNmq7ZqHVKVhrJAapq3EjZP31FiVLWMIw+k7TOBcb3l5sB54NX7tN9CtrQXdLhwfE3clq cNuid71RcW8VYxQDWzZBcAgASMcGvIYDby+w3arj/2Hgu4ruqG7/u/GWh1OTjFFUNMdg6iCKmYMf DCDJx5cUchn4YgIKT9/hLI3aCajcc+tGm7I0aG2YknjmkYiHUVpwb2UBMp/0HHNB5eU5u9dYz/Xl 88H/c3SSZ1QkrjuO03sZy5hF3VR4pEkH6vQhmHTzFlt/YM697hbOgRyUdG5uxkwWATTDN6I8BJgb 3w73ROTlBLyh970RcIDHWwCPJyfBQXIttvXN12nD4VwFhL1IIG/0ytZVPDWChbltNN53+ABAAMnJ pUj3Dcl9XK5a3MLt2W2+F78gGaC7WZ2U87T0uExgNR1lodYzojugwQ5rKJAOrKpA1urzLf3GCVnd F/wc7bZRrzJh/+3lJtTANRfjZ88lVxM3fOzCdBKweNvyGc/XR8gydgTQaQfINxw4AIgzcaxDRdwn YZsmA2RWDreXFvXkCmsRRT8UAVWGNkDxD9sQU/bnfoiAC+bRISBXf6yne+YFEwFYDhVwed5QFMpk ATA4GuiDQPzWXB1AKAcgUsPGdRH1c7y1P26hbB7AfOSyc8PAAQDVYuKnAB7YN38zADGoACq1DSTI ZZCSHDoHY6SifbnXXloDZikUg5f1THrBRTgYCKcQdtYQAY7yg/IRhAjnJe8ldszVXAYgO0cnE48X AHl3hL+QU8IGV0vSbhxgeA5gWHshgZtUUcPQPkkXEkeyOgywO/8RJyblEAAOQYPdx1vfFw8DMCCP kRS0oYBSp23y0QEcAC0vKAACxVWgxxWBmIO2cHcN0zqvNhmK+B8/MWlE+GDlYgAF4B8V0G5pIViC kwH8FzTrdIAyszOL1F1nVQ40RU671YVE1A3IRAw/x0ohkYfJk0jjoi3BoHJoA0m1mDyXuBRNVQEf YDsoFxbHmGk3JAJRMm7Js3YLiWK2dhkyt4x9cAoRACf8EBJkJ43BxFUg4YF3pzwP+ES5swG1hQx9 JIvHpJEcsSEykzmc+EDdxQCG5wH/kjlBFUMpQ46wQ4/QYo+8whFm6DF5tEfDCEPwQ2mXKAIGoGQJ 8CRYghsLkBH/YReKwiIZ05Vu3ohGSwIUJYiRiiAZFpgN+xSNbWEAIRlaNylfaZItjmJdDcZKEeWR 2uJ5YJZ1RCYCDeBAbNhnwjF52BIS+mOBAaBLs0EoGDAu5IQVV0QAEzQpACAAD/CX1OBkwVULDMKF 23Q9VaQ9YeaRMYMd7tMP00IYvdiPOdMPq/cB/2QNCUA5JpRd1xBDwfAoF0mWfCAKbflvguRLIMlQ JdU7AFU//rAB16ImMyZVI8FChOgAFLAPZ+InHFUM5NQAzwITrqE8LvRbykMBFZc+qxEA9/IcKsES xEBYybIwerMaYOVE2okenkQBqYEmaSIhObOZqrlzxJB2aoKa/9cxKQ6AATM2GhGwGqTSGmA1Xrx5 CJLxeNESnIgIldOYLioUPBx0dwrAMHqTLALQSimTDv6knKVCnsYAOtpodQ8VPP6Ymf4jNvX3F+kp mdeGLI14gPdSCx/AACx6gBh1ogYHN6rZi5LJNmXmYWShACnFPib0omA2Jw9qCL7QAEFKJrVFgMNZ N2K0MQPAYCniVBZQAVMoaXxDRG+xR6V5I2LKD93TSxehavWQABrXKftwAA+QpxmAAXSqcXeaATzG Y/tADwfwmD81NDaqKRSgAYPaqPTwAA9oAAQgp9RZp4QqqJXqp/tQD5hKDxmQAZAKESmwVEdqSwnA g2kCALL4pf/GMxMMhql1qg8BEKogNKWCcAo5CWZX9m0ncBD4JGe5xTgtxIHwIqfqxnxeCjmRagt7 5IEhigDGGgDMpqGC+RlEBgwPkAEaAAHcCgEa8Kl5SgzZqq3dqgHfCqrBoKegGq7k8huwo6Hrqq7r ujxvQWQNwADauq3l+qkZIK752q3eeq55mq3jyq8X80ZasTilyjcHAK2BigDjNAzHs4//QADZqq/7 mqcnaauDQAvOaDK7ikq+YAAbaQ761E2wJLFIhobGwDvNB5nvGjO9Uj270zHI0EvMcBEFMK7m2rMC CzA827MHEK8Dy68PgKbftjLAEDwDW7DgerD1ihFB67PgWrT/+eqzQ8uvWmu0a7YCBKSmzto3vHMM wVVEO5sBB+CzGjC0Rws3FcqxeKCRQqoAIHFKFkmj5mcOGJBULDMyaWizKTozq5eNUYM9Zyi22Amn thGz8vq0+8iPDCCv4SpBkXu0eQRlNKKwlFu5lptEiDoMTlu11yOuoUu0TTu5bstmI1tAoLu1pvt0 6QBLLRS6qHsouwm3cnAbZ8lTlycPHEAXSxFuzqiEuDlR6clCAKN61cRZiPI6T8KP3bNGywslWMF9 Zpu8CLUNsstLy8s4LDS9CPkbevS9vDQzr1QXz2srgSu4vES2yYu9g+sCX+u3pJu4gku93Dcy2JO4 D8Mnt4u7/29wCr+JDyk4EgXCEQxwJeHxAfnmlQNpESS6fuvHONR7NZ4BS+TbvVDCDHVhrekQFt77 wcvAwZf0wSZswt57VXfBFCujRySawrELvLbgwuQLwxTsvRLsDziswyr8tr+mR9XkmBPMvAZRwsKq wYfiw0EwFXRwFbs4d7kgGROHD+pTKx0AjhVQIxvco0EqImJZvU9TIrFbg8zbvF8xsh58wgjbHcGh vdtQGxwMmSNLGZVxGcThHgpsxqJEGW7cx3G8Mtbqx3AcyDV4wiLcx/AxGAt0wS5syG/cF4Fswm78 x5mRGYjBQHIHlbsov3OhGf+LF3O8GICoFZLBFLpXGZsMyv+VLMqL3MmiXAe+cAFXarKgdyfooAyz EYOZCWQShbAFEAEdtBquoR6wISezQceXTCNzzKOB8cvBPMzEbIkEMBsTUBtyfISZDJUcwKfCPMzT yTTHbM3jQSTKaG7AWwqYq8xL8R5vAQOozIuh3M7KXALVHCXqLIc38M5eWwINkFcycoNaAQPV7CJH 0QID/YNW1CN5dR7QvB7S7BmobAMWEhfy679yMIhCGi24t42npmpnKSKD1iYfcAEI4Ck/mj4WMJtV BB8iy8wLEAEmXSpMok8r3X7K7BsNgAFsWirSiQ4lglXxVHoIMNSpVtRGfdR7G8OMYQAcMNROjdS1 RJUD4NT/RA3VRyfC6awUHWBIVA3Vn6MM8PLUVj3WZH3UG0DEWt0BmBQA6AFi6ZOL4UsjUy3WVh0B IlyVSsHVdG3UP1PBCdsKjRPTeDLTdv3TTb3XZV1LPjgKjYPYRi0AK6XEYzCyHwsny5Uys/wfATDU wTkB35LZC1GEfs0UfyEAFQDaHcFNYYHXfwE2qO0sA7BSWOWjGX0Nuaib0CGhSzIS4pbRDjCXegwY BADapyJ+tX3cX6XUWq01pCInCRXQEAknZni+XHQKw51mVEliT9Q/p33SedKgBpCkyI0OlwKWcDIB OyrZYSAKMerdqzN1BIArLFommw1kYXUkAGB1HQohLOoA/2yilu0lAt+l3xHS3/+NzSMt3iiWHp8i 3RVAE0nco+6NDf1gu9DxZ9YwExIwxeYAXKmrmrB50hawAA2M3EL62zGnFFRFKibpoKbM4WaUuqMK m6DtAIwDQlAx4FS83z+awBiOJxiQ3qcQo3DCEi7OBqokm+7tABEkmcB8JqyRHvSgLDCoRptzlvQt V72y0HcnYhsLGF6E5aqq5cZomjCREeOFCzEIAMt1aBsQAJUdSP+tjVHe4NJtAXiObEPhC3CO5/Ki Ia0Rqpry2mjzsv1pI3hu5zWE5w+u4CZe2+KS4rhhAH1EAdOnQFqNJIQeb3AD4HhBAJ6C5wgC6A8u 6QMU5v9W1yT1suV8quh6Azh+fuKJXj8q0wEMgB5+PuqtgaafzAWiwNGzs7tLg0eG6zUcI2kzRjnE 7uhkYp8hyj406ys01GhiRRvSEd1fdRYCNrOHwzfWIjbyhi/NQGoKUEvczoF8A6UNgxEfXFGbk9kJ EEAx85ihVgvoLZkCM5LneC/XEectKuMsTGRXSQArdns1C0gd6hrrcR79rTCr0SHF9mSmHGNgZIRK Ye8FEE4nGm9fjhsDMvBQxeSuGHNLsQDY/lC0J2DQfji+ojpMbkIFo9tSxExPtjJqnRGVFRscA6mm vgZeZiobAONiM3X7e+zoTrPWIz0fawF7+xGthO7oPm7/IWhpkuE9MNH0EdXtRy9piWbpP0kXBxJX Byq2x344pocNFCBefusQwp4Aa6fnJYBMweNILVc1vCSGQjo220fOCqs//VJMJWRhWb7t1UOIluX0 1QMvcB5ibTuW3hHeFONtqvmuBSCG3j04p7PUz9s1YR9IuSQoApzfneNzWQ/1ZspgZPHyLSv6lHIW HqkyfY+Tqa/sPC+cakBA8yNo7u1OeKm+LeuyJG11yVLlxjO2x85BL8EPN3QbEyk2Q+2JkLNBkuYr L1GEev54Td+qoxszfHP2/0Y2kFsAMq+Tri8gteodBTRBZHFsCdhCbPPa3LN6t5ayxBA2gB8gXmUB e6gs/14CAoLAYYp3oqmDRNshwkLgoAdTXFL38d8+0FKpimCAM+x6yo5h0SgwBpugsOoBFAgNCVLp M0guBCgjgXJsNpxbY8E1fCLUqgMTaY0GAwafP+CMBJh4WHCskTFgzFl5JKgxaHExhY0xUKQEtHDs aS10eYGGio6SlpqK7kSkWGwgbFwyVgUcajUQ3Bbk6t4STJTEAkSwHGze5PLmRm1anAQUFWyBxQ1a ASAMFx8jQ/1xMDdmGBFcfJhVAWxEEO9l8VbqYcSiBGiPFVRQW1VEPBO4dSTpMenCkwJTULjqd4Fg JQYV5AmpkOWCp4BfmojJlWCQhQPrAJxwcOCOixGb4P/lq2KBhUk9gEb88hDAyBaLcALIsxAOhw5U YDLu2QgRBYBbOT7xAIjRnqCQLtaMe/NBUaw6rtYZc5fsjwCQV7Ilc5iSDjFIOZRKcNJADgoLeNhF RXpqLt26dJl88HrCUYt4Q08UoklxwcIGhg0vJIdgbNtr6mg1SJzYFpmHHhAc2iJhWqyVLCFLLlzp 3gkMm7JMHavAjhpxkRfAZlhAj+VYCmy0u2UuliMBN45aTDrQlgAqCMpGTZuRweK/e41KWsKEsBac gF8MKF46jYhiN240r6qJHZlusACwWRBwB4FvsRDQ7BkK7fLwfylMjC7QwM/qg0Q+0wZ/H9hHBwYJ gRb/GmV8WJbAacgwcBBEs5iFBH0L4IMCBhuMAMk4FdkVoogjCtTBANQokAaH2v2lQAQ0ecKfBDPS OOMHHDAW0oH8ZJbDG/yBQV0BHFQwEyc5fHCibTt2CA1FP8roxBhEJqDHbwwscoI1/IgDHBM/PcEA i53dUMsFuzHiCFQgzvflQhxQwSU0MfY3pHt/0RPXevRd0BQheTAAgAIAAHKSNrYQEEGOgLkgjha4 8BGBBQokkB4cX6QGUQVrXtpmnd44t1d+cvHppwMdxvXBmFYwyUlkMwIZJWUcJJBAEZBEllEBQsnj AFQXWKhUB2Oig9xC+pGYrLKoMNEBmhQcwOEatQ1V/wEnIAKUbbMN3CkLS65WFNxAYxDQR34XdCtE AJ/hGq4X42YRRZkSwOLtI/7I9YUTGg0VQJlboGlFAgfEF9x8aQGBQgSHACucAQQFGmpp+QEESgee WEeIIUbMFsUeZS7kBkUbLOoBGr51otyCf/Ax56Vf6lXVr/la/LAtMf+VAMUW7XBxB6YWg28HBeAs BAXfmuVuiXWW23IbM+4rQLqyGHFWUnBkeMJxpwlo8LJfL8vEBXMgGGnJKujBk8F4UXvONfd62WYY lGXx2gdtC2GNK79K4vVw9tyygKJWrCan1e9O9wScEDnwAK4SBFzFwAWfAkbCJ8DdqQ+U1BtqBDu/ K//BBH4WQstodbth4Ywk54RcuHUmM2pSqp6tNeWldBDGBRTUru5ENOc++n8PunH3onU8Zhay74IJ +KtIPKzb2Q7s0bUPN1IBgAjisAm291/v4Nd1j+gyNSMYcL92HBAdCPfyoQRJEGIXdMB6LO3zTfMS 8R/WRtEhaQIS3WOeGAiAN1mUaQGRE8LkoCGfUliOCpnzQhMaUC/etWgDoBOIDjJWujK543kB4Y/9 GNGRNSUBIHML4T8wdUArUOBamvMJRS6YpfP9rmIc/ADQusQZ3uxNefrbj+7m17fcEcd8mFCeUoyn MFQd7ntSJBHMMMEhRzUgY0OJYYV4ljslXuFbDhz/4v6CBJvU/Y8oYoyG15gHNcJMYHDVUMft5GYL OQKDHWeCSANrUjkJXM4DE1wCYepVpN4pQAA5XI/oSBe0XIVseQaYQAmtcEIB8mxGkkldzwyAJeco IANdNEUT6DUICvhpKAhYJAeFFxLiXUBQVWEJG3TQxv29EVYpbIL0GAcj/gyLCtAK0ACnaMy7qEoF 3GGDLXAEygA98HoImFAQhTaXbAFpM6qQx7ruVcxRKCVIHehcRPgxSnDysgBg9EAiq7fAFPQxmqOI IAoGycHdoaACCHgnHTiQBaXl7mdtCdqTdBkcEpbskv7wooxoFKwd+AkAN0wB+hx4S4F44oL7RKQG /62XlM30EBIdiAkj9LkB7pERcbGyUA/A0Mx1yuQ3M+pA1lIERXkeM6cQvNsQnpI0LaTRCjMRYKfw ElST0fIIF7WYtuBwVAWIMYqnwKYBCjDRRnCIqKZAYgNeSFGo8HMvBLPoHwNpz4/i8wT6jIBXhdA4 l6WwkRwJGp20RUFKJtR14grnQwESSw2R8xwy3OoCJoBBD1AAAhEIawoSCdeP/mx4Rzrs+cw5jpQi Tls6vFoBeVWVLgUzn9hxmU5Lu9UOEABFCYmPBAwjvqEAQA+XTWGSSmYNb2IWnB1ggG2r+c3KTYWb 3lzqFxbyWkZQ4DSMjSdxP0BPzM0sdGn1wD5a0P/WVViqZx0c6LWyNU8DVFIlemWWTQj0nw2kknBj BdZSL2aAC5Lkumf4pXZ5KFkGNEBCjFiBGh4LNhW+tF+1rKm0zmnaAzOPhykAQLRmVkHegvKkZMWL FgV2RbVRUcHySAAdyRoivAQWE8TwMO4Is7icGGJXfByrH0kJSAlGdwlhMKSKBBBiS+aia8FzZHch iNfWofCa/DlsBVqxzllY9KIXM+wpNcAd+YaEvgENaZ9sa7jc2mU6t0ivFaiHX/0OjGvqQTCZy3in DRGTP2q5scBkKKyjegDNBs4yEuBsB5Q1TERM4JY8NlRHUiCxPYzr0HJZjFP4vbieMb6nIV8wgq7/ OKcocN0uYOi6VIQCGZPXxN4JUsQhNleaqErOKAqG+WhQY3fS9n3lIVCtJq1OMdCgmtAALPifF/Ct uWX+3g42oIIGV0hGBJmmc3xVNVsagABXZWcQBURFAzRg2VAd7oh+ULIAGLq5SJwuI2wqlg1nu6ww rpB0DdmS7MCZKGOIhlwr3WNSTDK8QlDomLcKB15pj0MkZYSEpWqxwh4WWidBt3MsUDcutNtkhmDA rGMRgP62WIpi2/L0HoAAKmCba+/btU5BDM+33UoX3JBaqNCHXxAJoGQOaMGfszwslbOcxHaBA7Ed vt5D12whFa6Ci3xzXeaKW9HklvF0N7UGP5D8/y8S+RDGuKtpeIM3r0E+LZ9L052kx2JTcxr1e0vd oT5A+i9Y6MQCVq1wfxbICsc5tq4/3FoCDACmATgsgI6EZY6DjT8FyIcC+u73vwM+VMkNdnBz0iil kggOx1XJ4dk7optc++a6vtgCFl+F43ybN+F2sVkXjVZDgoUPG4CpWuuWAx4/fZ4/7sx4caf44QHK s12e2S2XHPBwGCNSpEes6SUANH9yWQhQLcJsjzlxAgR/3hgvS5LxjuB7Syz6nYbmZhjLCuLnWc83 gcj1B3DZaiNhudCcfFpSDpG1/3zzEEw0dIfO6Hw+6BZ8uLhzdBY4D1oaglHP9ELtTS8U2Eo24P/R +bQcIXXdCSSXozQNWyhdOxjA7+1KyQyf+xlToMVdqHTErRSf85nWdOye9GHCtejAdWUgBdIZTxke ns3QXSDBdVWA+uFOWpzYe5xU1qQJDM4T+wmS521O0T3IQjTNvnHTuqFe/8Hb6plQ6wEa7UxfyEEB nMUWrM0HwJ3SToyDGMzfssFTjv1e5u2XZdWb8fES8vWOTDBfNHDgge1AzYFgqMRW1ZBaCppF28EP TXFfVn2fnm0GqmmPP0Wc6y3AJ9mGKwxA+hUgonWeCeaOD8IIJUSBEN4PJODfu32XvK2CEvqEs3hd /GURRCTSnBngBYmZIyZCGdpfF6Kai0xdTi3/ItylGyFcmDWlYcc51SoAwC3iYi7q4i2WYYoIxv+1 DsqE4YchAaqVoBG63QSQ4AjIHAQtgDr1Ch3ZoMDgoCg81w4q4ozBX3z0RxQkH8+t0iSmnjUioSVh YptAo9Y0CS+silAdog9QIQLuRDRQBx98oywUwO8NAGURzsKM4zGN4T1qSFY14yzG2m7lw4GwgAt4 REM6ZLQcwCvuhatwmzkKIx0yzzgxzgv8411wwXWJhD8RAM7BzwIIWmc0iiEWJCKOWx6+n1ppHICR AWOhQIqIIzJa4/6x3ipao4ZdwfbgCqIY42BN4QEiVky6VLkMgEBSlD6imgf4I04a39sNAJy5/wVu YaRB1gVeoIlbOEYaOFoMiABE7lxn/CBI4iH9UNEIemJaruA1iQ5jQRVPrl8DHBU6+FzJAB3ntWT2 fd42JlkFzSQo8UpgdORdWWJbnCMB6YUDWMBjQmZknk2/6Y/tVWHBJA43yJ5t8IqvbMI0sspFduAY bmbeaMD4aSUrNsEccBgebIwewGZsGsIBaGEKwMdvyCUCqOBaaiL77KYePuBQYMBvTpUEEMBR9YZD rNg7UpAOnlUPgh7lZGYUQBk7cdc/XZpOJiFdSscPteEQ0Ne/GWUCTphgUico/Uce0KQzHGastVYD lOaCuWVWpuamvZaLjIcxiNx+9sFTlho7dP+ib1bNW8KlK3HTM/jlVs5I2lUBEXif4xWnXfZZVhUa cyrBNT7nIkanh00nB/jnKjCjVIJCvElde7pQGQ6Fr4AiPDKZPN7OdO4jipqMCDAAUzqoS9LiQsQn UWgAd9Yn+NSZfMZi/xCpYeCC5XWbBrJhSSHo3VnMjAygPjQpfeaOBDiTPGgP28HlSXZZAFXoSo6o c/KghgJmxHWoRAIGqgwj/GinOfqocAiiyTjAnNJpnc6pcBage4liHXXoh4YEjULivGGfkyYL5e2o lozYH/7of5lIQh5ectRIpNZjbc5D2igJllYjXTxMnJoQahKjGKzTbfghSTJPOsKQBozYlyr/qjVa aRAk0phqI0zy6XRi3VDQ26WVo3i9KYXdGlh2hyG8xOhBxODhy7+1KGLN4wMpxb6ICZrWnX4lqZZ2 oBsc6hVk6qImS/gp03xqVre+Z3VegZWYareVxaoKmRjAWYq8KSlRhHyZhhS6HqcKAZoZAWO9oIW2 lAGYHzstHI5CZ5lG07JWgrD+xQlhp/4l5nXs6sPoRZG1wIqYRAzIpQqKSxwe5Z+p0HLUaq9gR8Sw z6jSp9sZQLUyGL5i61Z2wNikALSMmIgSUAMsqTyoa732Cw+yoI4ORZWYoKYSBpKurChtoP7tq0oE EAEwlsCB6f50gBx9kFSSqawWZCtCAQNy/99iImaJuuz14NHDnptskoAWzkQzWqaLim0r6t5fhGS9 ng0FAO1vXZN3AVpc2ta1nuyHFd5AIiip8kA6faCD7EGUnsNpQOhW8kBrDa0JCS6h7i0PXAADhGpM Vs5IORyX4FdZLlii6i2mZExy0eXTUhfkuhEWMkdt3irCYu2aXo0E1AaD4Rp56IIfcIBVEiVGjSfo 4pLo0t9GngbgCt+gYuRmPRQ4cQHJ0m3d1kUtnkEacEqEdhUGZsBpwNSLJC0qqAoABMDNqBKMbNZU Ve/1rmf6nMJmgGZIBBE0+GxIlGvmBk+9YBsl/iXUmmvGBuHZlO4RJiwhWC0TBBK2hZw7aP9FPg5F vwVsPCLrIY4LH1AFx3rHUyKZuS6hjSVA6pBR8BCvyRov7jTqyh6eA7/sNjkHZuzB+WqJ3bWdUoCE AuSCCIfriupWB5www2mhBZCw66ELI6zLWGnB4arduu6HVdWTp77k577jAdfo6Wbn/V5SG/hNZHUa rrFBQUENQ7Rjg2pvKJaa7YauUgbqGWBFAWzxGdDeXTCBVyDAUQxR7ozs3FrwBftEOczrhQ1uidnC B3LuHsAUfIyRriHB3rETGaRbRXnUVn2ADyvAHlguRXHjRcGBDmtJNRnGuAoMxeoW5GlJk8Txv8Iv SRLxIeMvDztXrs7bYgKEhCLgOsCVZo3/IaqpaNCObQEn7SYfD/NBwVNWSfMB1+UgwGucsdxi6hqz cc0swJ24CFbCpWHQZE1iBYO61ZFk7ua4scl0jDKjDRNNFfSZDMM13H7NcBsf0AqsnZO0AUhi8YgO jXsMZxgT3YZysL7YQhTwU/1WosqJ8tJSwzmv6LZxcmnwqcWSJwcvazuXQY6EZFbkrm3YQNAC2r0N giK9ShuhcQVP7y/P0/oIKcjebH5JjN8GxRYlEEuh0w9ZgMcMAE2ixz9hFl7YT0gbAu+Cp6j15KU2 Fv4kDUEwsrq4WZvsQG0UQj+gruduCr7C6AvBMzneLxp0LtYgM0/7jc1MsdE4jiy2MtsC/7V5jvR+ IQe55LPJoFR70ZyrugbOUXBe+bJEY9MHkFORSZiOEZeWQXKvvOY+Vssx/MMS84B9oAdsWsIW5ZjS SEcS4FFsbcwXN8NeAw8ThNi6yAk9GsZ1pUgtebQP6BCv2BTD4JRPi9laU3WIDXXNtCnPEfPV7Fb2 bM/WoYJJWpAn5m2wWCyhVDEghkkhdhlyUAZsc1920fVUUIGXkXZmDa88W7REC7ISKJvRjNcbbG93 8gBsgCtifUwUpBt+GEW4aBYPdFU+1DFspht6QEdfNcsHnEk+EMprCnacoU7w9kRpJsAwbDUlXKDM atCHwAqQ8EABUJYz/CCpOFchEUW/sv/XcTMPs8J1KPuotsDG/cYZnhnUgKTSwEDTY2OUYTClzuIL 9LjBYekE7XE1s3ooWfwKUDylDKcMdyeB0eaDTrR2icAj5EhgVPI1cM9HV1VABVBAugwKBcR4jCfA k5zxyN44BVDqKtg4KtlYiuZyJMFKDyBflhhdH0TBU9ZBrrjBkVP3DDToxnjMeCeAmcQ3HPRmYyG2 sSCbSSaKFiqAtVzABPBMGbBmoTj2uyTFAtTLbVQNRQBT7dEqzmz29eSrgTtIsIVBDwBjM9xKrtiS F33ABCxAUzfWATgJRfDABJh1CkivLsOtp2g4zgz0h1wAFBDJUCjA9Ro5FyB5AKRLYOz/don0TDmc Tdi+hi25+HzciPShsAhZzAc0gIz2SnZUK2DMwpmrUCL4eJqABTcwJSH0OprnDrBPVADmHgNICvdh QAGIDpp7NwIUjQXsCJhrCyUUQEHbhgUUCQYEQALMeEoEQAbkgUl7EQbg4hw4AC5WwNOklAqZJBTU 6mb32i1SwC1OiifqIgUwQJ8AwL4LXy5WgD+8zz3gYu0MCgBIhASw+y3OQcM7PMKfdFpUQtih75rM DbHXjgPYiq9fjLIzBgAkq7ioyr4DQL/LLLwXQIyErFbuAAfIersAj63jemdkhwBYe4s45so7wKIo AAUM6RjoQQS8ogL8vAUEvW1QgJxA/8of7HqNJ0AFSBTPtWaB6cnVMOsGoGlnLEy6R8Vxa+RQzIne KsVy6JcFMKMSu3lW/0UZ7x4OwPzsXKn0MYBRysPJOThTRQ8UEOyMimSM7IseIAA/VoUFSHxv5drb 5/wJcMCT+DdwL7Ksd0llo9bjd9nOiwC7a35NWgCHeUSHE8Rs/IHnf2enhb46yDZDKMMr/DgdoPVb JA2pRI/HkHobgvzO/+D77IB/ClF7ma2zB4GJi61Ppj4CcClE4Bdw2L3mR75/PujGIQ4pPvuMYia3 64EAoH7qE4I+jT4oQpTmCwCtv3pLTYAXB8D610rV3ziOt38CnPsDkFZzNoC4s3/7v////vM/CFTJ iB3ZwHGCgFSW4sXyTHuKQwXRsW2HMCg0FhLJolFgoFguWO0Zu+UQPB8n2LgsFhdCAcXZJABO6MwB CAiqgmuBoDV0Op/6p2OQdL+qAMBhRqMAgJHSNhBEMCRHZ4cnsREgGTBSORKA8fB2IdFo9+mY18XA gAAI4NbQCWpgIIAxSVlZQVtrWymZyQA7aWkZgMAgdCFXN0fAK5tgyywygvBQGutbCb1ZDJr9OMoQ YeHhkNq5jcRgiDBWFihzA5BA1XOQuoBtjMeRPNtMi6shTEDPU7aBBAsaPIiwjgEuFwo8yKBBA4SJ FClGzIBR06JsCy90eRixosiRFS//YiSlRMUaBJQoWLDgIGbMlwAqYJK3hscPDv84tVrYwMuSlS1f ypxpoeZNFVV29pTQSo8XJSsORCgKU2bSKUNXXHnKSJsooSojYKjgMutMABQSFFJ56N8igcYWcnEI UeJEDRgzaIKzCuE2AqRebRjAADBdu6Me5iVZkm9GvwUcgtQLweSDv8QaddCzgIBjzJBNUk5y2WJG zvUMzpFKCl8ExIrv5DlCeAkPlgkoAFCLlC2mDUzjtXlKF8+Whqkh75X8N2DC6dSru4b98EDE7dy3 m4hWmxV2jNwzO38e8XtiAlOHHqji40ebFPThekUEds7gJO7hv/danyErAIjYJlDN/3FbUPyp9F6D AAZIH35vDHFgQfullFMPGsYn34ApFGhga6HgxkB23aknhHQJvbYHKQXCISJQhDn2XneRebdaNJth pB13JviVWBbYfLYHjeVZhCOQpNDYY3pApiiihWMlgRKUnl3Yn4b/zUffgF5e8aJPdN0xXl4h3aiB eoqoaF2bbgoGFGqO9UVnX5sFyeaICu5YZ59+rlaZIkF5wWeT3aXXYJ13bsKmchfsaeSh3jX442o9 qbhNi5Ee+p6i0UxIRJSgODrVpugl6ZcmjIqqkB7l8Gnnp3DQU51yCpICaowyLjnnn3Ru9mlllZXY a6qyxuFZR6UW6+eiwsrp6aWsDv9k61Ry0eoIqTNmZyinif5KCnvIUiujZb7+emyFb67L7ifkeDEs SvJWOeG4oybIHpXz7stvoIposdytJZ4bq7PixlEPgh0JDKuvwEbzDxw+JdwKFwwzWzCuB9Mzrbu3 7QFtX5XGGrEW6hJUcRfwyiusuKHWmvKg/56s0MLw6svvvM+yx/PKLPuLcLKu3pzzzzw3MGi89Lrc ypgGxXy0T2IZobKcGHtq8KxQieqogkrn3PKsTbdLNrt4dPSozD33nIXJrD7CENJrz0030khvsTXU RPNa4s9v/Ov2HASdHffexPZN798Sh8p1ylV/DbEw/t69tdOufey1vsAu/S/jlof/grbcbCMdeJsV M1T6vR8/Snfr7NntUexpz9120B5TPbvrr5OuhexqC5oFx58PDjdDoTp9Nu75Kn1n5JL/3bbnly/H uu6vxy582dq/eXZURmwBfviMj21h90WIj376ROQtuG1RWSx63byPP3y2t8H/+9qkg/9T/e4zVr26 eQRvYeHe+zySv90NUHj+s8dPzhe+IvSvgeT6yQQHZ8HvqS99ErSg99DXwQJ6zHsa3GAIM1jC9V3Q Td2zYP26R734CXCAlaOg+VKovhC2b3s8ZKF+fghE/fgwiEQsomvMt0EV9o97SEwi+yg4qiZycIVl kyIIqTjEIPJQiNQpoheBqA0vlXbxi1oMIxF7uMPpKOx+JnSh2cgIxh7KcY50RGMQJ8hF7RERj2ms on74WMc73OGPTctjIA+JyEQqMpF0+KELf7jISEpykpSspCUviclManKTnOykJz8JylCKcpSkLKUp T4nKVKpylaxspStfCctYynKWtKylLW+Jy1zqcpe87KUvfwnMYApzmMQspjGPicxkKnOZBwkBADs= ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: image/gif content-transfer-encoding: quoted-printable content-location: http://media.journalofaccountancy.com/JOA/images/Print_Article.gif GIF89a=14=00=15=00=91=00=00=FF=FF=FF=F7=F7=F7=C5=C5=C5=00=00=00!=FF=0BXMP= DataXMP=0A= =0A= =0A= =0A= Adobe Fireworks CS3=0A= 2008-08-19T17:58:49Z=0A= 2008-08-19T17:59:08Z=0A= =0A= =0A= image/gif=0A= =0A= =0A= =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= =0A= =01=FF=FE=FD=FC=FB=FA=F9=F8=F7=F6=F5=F4=F3=F2=F1=F0=EF=EE=ED=EC= =EB=EA=E9=E8=E7=E6=E5=E4=E3=E2=E1=E0=DF=DE=DD=DC=DB=DA=D9=D8=D7=D6=D5=D4=D3= =D2=D1=D0=CF=CE=CD=CC=CB=CA=C9=C8=C7=C6=C5=C4=C3=C2=C1=C0=BF=BE=BD=BC=BB=BA= =B9=B8=B7=B6=B5=B4=B3=B2=B1=B0=AF=AE=AD=AC=AB=AA=A9=A8=A7=A6=A5=A4=A3=A2=A1= =A0=9F=9E=9D=9C=9B=9A=99=98=97=96=95=94=93=92=91=90=8F=8E=8D=8C=8B=8A=89=88= =87=86=85=84=83=82=81=80=7F~}|{zyxwvutsrqponmlkjihgfedcba`_^]\[ZYXWVUTSRQ= PONMLKJIHGFEDCBA@?>=3D<=00:9876543210/.-,+*)('&%$#"! = =1F=1E=1D=1C=1B=1A=19=18=17=16=15=14=13=12=11=10=0F=0E=0D=0C=0B=0A= = =08=07=06=05=04=03=02=01=00=00!=F9=04=00=07=00=FF=00,=00=00=00=00=14=00=15= =00=00=02=3D=84=8F=A9=CB=ED=1D=A2=9C=91=05=81=B3=0EVP=E9u=DA=C8-=D7=17=85= =E6Hv=E8)=B2X=89=80=AFW=1D=97=CC=D2=C0=F9=B2=D5<=B3=95=0F=06Q=19=90=AE=DA= =8E7=F3=3D=A6=D4*=A3=00=00; ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: image/gif content-transfer-encoding: quoted-printable content-location: http://media.journalofaccountancy.com/JOA/images/Down_Arrow.gif GIF89a=14=00=15=00=B3=00=00=FF=FF=FF=F7=F7=F7=E6=F7=F7=F7=E6=F7=F7=E6=E6=E6= =E6=F7=E6=E6=E6=D6=D6=D6=D6=D6=C5=D6=C5=CE=C5=C5=D6=C5=C5=C5=B5=B5=C5=B5=B5= =B5=00=00=00=00=00=00!=FF=0BXMP DataXMP=0A= =0A= =0A= =0A= Adobe Fireworks CS3=0A= 2008-08-19T17:56:41Z=0A= 2008-08-19T17:57:03Z=0A= =0A= =0A= image/gif=0A= =0A= =0A= =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= =0A= =01=FF=FE=FD=FC=FB=FA=F9=F8=F7=F6=F5=F4=F3=F2=F1=F0=EF=EE=ED=EC= =EB=EA=E9=E8=E7=E6=E5=E4=E3=E2=E1=E0=DF=DE=DD=DC=DB=DA=D9=D8=D7=D6=D5=D4=D3= =D2=D1=D0=CF=CE=CD=CC=CB=CA=C9=C8=C7=C6=C5=C4=C3=C2=C1=C0=BF=BE=BD=BC=BB=BA= =B9=B8=B7=B6=B5=B4=B3=B2=B1=B0=AF=AE=AD=AC=AB=AA=A9=A8=A7=A6=A5=A4=A3=A2=A1= =A0=9F=9E=9D=9C=9B=9A=99=98=97=96=95=94=93=92=91=90=8F=8E=8D=8C=8B=8A=89=88= =87=86=85=84=83=82=81=80=7F~}|{zyxwvutsrqponmlkjihgfedcba`_^]\[ZYXWVUTSRQ= PONMLKJIHGFEDCBA@?>=3D<=00:9876543210/.-,+*)('&%$#"! = =1F=1E=1D=1C=1B=1A=19=18=17=16=15=14=13=12=11=10=0F=0E=0D=0C=0B=0A= = =08=07=06=05=04=03=02=01=00=00!=F9=04=00=07=00=FF=00,=00=00=00=00=14=00=15= =00=00=04i=10=C8I=AB=BD8=EB=CDo0K=13.=8B=11d=C1!=9E@ = .l=956=83=05&=F1d4=02=B6=F7=15=92FXi=9CH=A2=E4=02 = hX=96=AD=864d=94@)N=C9=81=BA8L=B2X=C3=97=AA=BBN=12`=80=A80=B6=95&=07=AF=04= =C4=96)=1Ar=8A=0A= =E7A0=F0Z"=0A= 92=04TS&=1D=8A=8B=8C=17=11=00; ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: image/gif content-transfer-encoding: quoted-printable content-location: http://media.journalofaccountancy.com/JOA/images/View_Comments.gif GIF89a=18=00=15=00=A2=00=00=FF=FF=FF=F7=F7=F7=E6=E6=E6=D6=D6=D6=C5=C5=C5=B5= =B5=C5=B5=B5=B5=A5=A5=A5!=FF=0BXMP DataXMP=0A= =0A= =0A= =0A= Adobe Fireworks CS3=0A= 2008-08-19T17:57:19Z=0A= 2008-08-19T17:57:40Z=0A= =0A= =0A= image/gif=0A= =0A= =0A= =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= =0A= =01=FF=FE=FD=FC=FB=FA=F9=F8=F7=F6=F5=F4=F3=F2=F1=F0=EF=EE=ED=EC= =EB=EA=E9=E8=E7=E6=E5=E4=E3=E2=E1=E0=DF=DE=DD=DC=DB=DA=D9=D8=D7=D6=D5=D4=D3= =D2=D1=D0=CF=CE=CD=CC=CB=CA=C9=C8=C7=C6=C5=C4=C3=C2=C1=C0=BF=BE=BD=BC=BB=BA= =B9=B8=B7=B6=B5=B4=B3=B2=B1=B0=AF=AE=AD=AC=AB=AA=A9=A8=A7=A6=A5=A4=A3=A2=A1= =A0=9F=9E=9D=9C=9B=9A=99=98=97=96=95=94=93=92=91=90=8F=8E=8D=8C=8B=8A=89=88= =87=86=85=84=83=82=81=80=7F~}|{zyxwvutsrqponmlkjihgfedcba`_^]\[ZYXWVUTSRQ= PONMLKJIHGFEDCBA@?>=3D<=00:9876543210/.-,+*)('&%$#"! = =1F=1E=1D=1C=1B=1A=19=18=17=16=15=14=13=12=11=10=0F=0E=0D=0C=0B=0A= = =08=07=06=05=04=03=02=01=00=00!=F9=04=00=07=00=FF=00,=00=00=00=00=18=00=15= =00=00=03E=08=BA=DC=FE0=CAI=AB=BDL=18C=F8=FE=E0!=0A= =0A= =0A= =0A= Adobe Fireworks CS3=0A= 2008-08-19T17:51:42Z=0A= 2008-08-19T17:52:39Z=0A= =0A= =0A= image/gif=0A= =0A= =0A= =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= =0A= =01=FF=FE=FD=FC=FB=FA=F9=F8=F7=F6=F5=F4=F3=F2=F1=F0=EF=EE=ED=EC= =EB=EA=E9=E8=E7=E6=E5=E4=E3=E2=E1=E0=DF=DE=DD=DC=DB=DA=D9=D8=D7=D6=D5=D4=D3= =D2=D1=D0=CF=CE=CD=CC=CB=CA=C9=C8=C7=C6=C5=C4=C3=C2=C1=C0=BF=BE=BD=BC=BB=BA= =B9=B8=B7=B6=B5=B4=B3=B2=B1=B0=AF=AE=AD=AC=AB=AA=A9=A8=A7=A6=A5=A4=A3=A2=A1= =A0=9F=9E=9D=9C=9B=9A=99=98=97=96=95=94=93=92=91=90=8F=8E=8D=8C=8B=8A=89=88= =87=86=85=84=83=82=81=80=7F~}|{zyxwvutsrqponmlkjihgfedcba`_^]\[ZYXWVUTSRQ= PONMLKJIHGFEDCBA@?>=3D<=00:9876543210/.-,+*)('&%$#"! = =1F=1E=1D=1C=1B=1A=19=18=17=16=15=14=13=12=11=10=0F=0E=0D=0C=0B=0A= = =08=07=06=05=04=03=02=01=00=00!=F9=04=00=07=00=FF=00,=00=00=00=00=B9=00=17= =00=00=06=FF@=80pH,=1A=8F=C8=A4r=C9l:=9F=D0=A8=F49=AAZ=AF=D8=ACv=CB=EDz=BF= =E0=B0xL.=7F3=00=B3z=CDn=BB=DFp+&]%=D5=EF#{=1E=AF=EF=F3=FF{=81~=82=80=83=86= =85=88=84=8A=87=8B=89=8C=8F=8E=91#=17izq=97=98=99=9A=9BU=12tV=90=8D=A2=A1= =A4=92=A5=A3=A6=A9=A8=AB=A7=A1#=13t=96=9C=B3=B4=B5=B6v=0E=9F=A0=AA=AD=BC=BE= =AC=BF=BD=C0=C3=C2=B2!=0D=95x=B6=CB=CC=CDfv =B9[=A1=1D=03B=1C = #=D6C=1CU=1CB=D9$=1DD=11=D9#=1E=9E=00=11# =EA=DE=00=DD=A5!=0F=E1 =14=0A= =10=1Ev=1B=0A= =0A= =1A!!=10=F4=EB=17=C2=12=82p=85@=0C=C4=10"=10=B1? = =10=04=C3=E2A=9A%Y\<=00=C8PeC=07m=00=1A=DE! = dC=95q=DD=C6ql=17=A1a=07l=EEH|=EB=06=C6C?s=0F<=B0S=10=C2=83=85=FF=86=1E=AF= x=A0=80G=819.=0A= =81=9At=C8F!=1BK=1C=90=ED=BA=C2h=C48=08=D8=AC=08=08)T=DD=80=01.=E1Y=85G=02= =8DN+,=BD=05=A0Y=CA=E8=88=10=0A= =CE=D2=EB = =A1=A1=07=0Cz=E6=9D=F56=B0g?=0C=08w=DA=95=A0P=A1=07{=FD=F4u=18=08"=04=86~= =1CH=A0=BB=C7PB?=A2=C2vU=90=96=05#=16=12!=D2=01=18=A0s=9B=10=9Dh:=A4=1E;=84= =E3=08O=E6=A0=19=89,=B4=9F=04-n=CF |=107=84=85~=0F0=D4=E9 = =9C=AA=DB=88=D98,=AD=02=A2=00@=0B=D8=E2V=C99=E2=03=84=11=D2;v=0B=01=01=C4= P=80=F9=9C=AA=B1=04=A2=81T=AA=9F=95]Q=0D=E0=B65=91o=8B=DCF9n=DD=08=B3W=D2= =8E=98=89=BE=BF=15=B7=E4=E5=D6=D1R!=18=80=90=1En=A1=93=07=08=B7=D5=01=C2=01= =7F=89=D0\=15p=0D=C4=93O=0A= Df=D9@=1Ex=B0=FF=14=05=87)=90=DE*Xl`^,#=8E=C8=01=07!=88=A0=91I=EF=0D=B7Q=15= $=81=80=D2k=00=98=A4=D1=02.=C1d=1F=07k1=C5=94=1Dv=14p=D4[=18,wNn=1B(=F9=9F= N=85=8D=D0d=80=F09eG>Z=E4=B3=01Myt=A0A'!6=E4Y=17=B2=94=A7=C0ydf=E1=C17%Ua= =1A<$=9D=F5=8DGA=86`=8DN=1ED =C4ui=C9$VM=FD =D0=8DM=0A= l =D2=3D 2' = (=1C=10d=93=01=80=E5=C7=93=83"2=B7!=05=F3=FC=05=90=06}yX=85=05=1E8=A6=80=05= =FDUuGY=E6I=E5=8A"cX"=C2=1B=A6=A6=C8=85,=83L=95=E2=98e=E0jk=9AVt=E0=C0=99= =9C=3D=B3=86=AE=B3=0A= =99=9Eg=B4=FAg=EC=B2=B2=9E=AA^g=BCj=11k=15=1FD`^=02=AA=EEr=08=B2=7F=10=A9= ^=B2{x=CB*=B4=CB=8A=FBl=AE=804;=8Eb=AD=18=B5=BB+=B9U=E4=D9=00=03=0E4=90=C0= '=C4=AA=FBE=BE^=80=ABl=18=FE=8E;=CD=B7S=F1=1Bn=B1=A5v=16=15=03=F66P=AF.=EB= =FE+p=B9=CEF=ACo=C2=B6=B2+=B1C=06=BF=9B.=C2=DC=92=EB=C1=04=0E=D4=EBp=C3=10= =9B=EB=F1=98=B5z\0=BC=C7F=CB,=C2=19[L.=B7!K=9B=A2=8D=150=0A= =0A= =0A= =0A= Adobe Fireworks CS3=0A= 2008-08-21T03:57:33Z=0A= 2008-08-21T03:58:03Z=0A= =0A= =0A= image/gif=0A= =0A= =0A= =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= =0A= =01=FF=FE=FD=FC=FB=FA=F9=F8=F7=F6=F5=F4=F3=F2=F1=F0=EF=EE=ED=EC= =EB=EA=E9=E8=E7=E6=E5=E4=E3=E2=E1=E0=DF=DE=DD=DC=DB=DA=D9=D8=D7=D6=D5=D4=D3= =D2=D1=D0=CF=CE=CD=CC=CB=CA=C9=C8=C7=C6=C5=C4=C3=C2=C1=C0=BF=BE=BD=BC=BB=BA= =B9=B8=B7=B6=B5=B4=B3=B2=B1=B0=AF=AE=AD=AC=AB=AA=A9=A8=A7=A6=A5=A4=A3=A2=A1= =A0=9F=9E=9D=9C=9B=9A=99=98=97=96=95=94=93=92=91=90=8F=8E=8D=8C=8B=8A=89=88= =87=86=85=84=83=82=81=80=7F~}|{zyxwvutsrqponmlkjihgfedcba`_^]\[ZYXWVUTSRQ= PONMLKJIHGFEDCBA@?>=3D<=00:9876543210/.-,+*)('&%$#"! = =1F=1E=1D=1C=1B=1A=19=18=17=16=15=14=13=12=11=10=0F=0E=0D=0C=0B=0A= = =08=07=06=05=04=03=02=01=00=00!=F9=04=00=07=00=FF=00,=00=00=00=00=0E=00=0B= =00=00=040=90H9Z=9A=18=D7=D7=B2o=CF=E3=1C=81G=0CN=182=83=B7=A9=A2=91=A1=B0= =B8|p=03=143=18"=02=13=AD!( =1B=8A=96i20b"=00; ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: image/gif content-transfer-encoding: quoted-printable content-location: http://media.journalofaccountancy.com/JOA/images/Advanced_Search_Header.gif GIF89a=9D=00=19=00=D5=00=00=FF=FF=FF=FF=F7=FF=F7=F7=FF=F7=F7=F7=EF=F7=FF=EF= =F7=F7=EF=EF=F7=E6=EF=EF=DE=EF=EF=E6=E6=EF=E6=DE=E6=DE=DE=EF=DE=DE=E6=CE=DE= =E6=DE=D6=E6=C5=DE=DE=D6=D6=E6=D6=D6=DE=CE=CE=DE=AD=D6=D6=C5=CE=E6=BD=CE=CE= =B5=CE=DE=A5=C5=D6=9C=C5=C5=AD=B5=CE=8C=BD=BD=8C=B5=CEk=B5=AD{=A5=C5k=9C=BD= R=A5=9Ck=94=9C:=94=8C!=8C{=08{s=19sk=00=00=00=00=00=00=00=00=00=00=00=00=00= =00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00= =00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00= =00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00!=FF=0BXMP = DataXMP=0A= =0A= =0A= =0A= Adobe Fireworks CS3=0A= 2008-08-19T17:54:03Z=0A= 2008-08-19T17:54:33Z=0A= =0A= =0A= image/gif=0A= =0A= =0A= =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= =0A= =01=FF=FE=FD=FC=FB=FA=F9=F8=F7=F6=F5=F4=F3=F2=F1=F0=EF=EE=ED=EC= =EB=EA=E9=E8=E7=E6=E5=E4=E3=E2=E1=E0=DF=DE=DD=DC=DB=DA=D9=D8=D7=D6=D5=D4=D3= =D2=D1=D0=CF=CE=CD=CC=CB=CA=C9=C8=C7=C6=C5=C4=C3=C2=C1=C0=BF=BE=BD=BC=BB=BA= =B9=B8=B7=B6=B5=B4=B3=B2=B1=B0=AF=AE=AD=AC=AB=AA=A9=A8=A7=A6=A5=A4=A3=A2=A1= =A0=9F=9E=9D=9C=9B=9A=99=98=97=96=95=94=93=92=91=90=8F=8E=8D=8C=8B=8A=89=88= =87=86=85=84=83=82=81=80=7F~}|{zyxwvutsrqponmlkjihgfedcba`_^]\[ZYXWVUTSRQ= PONMLKJIHGFEDCBA@?>=3D<=00:9876543210/.-,+*)('&%$#"! = =1F=1E=1D=1C=1B=1A=19=18=17=16=15=14=13=12=11=10=0F=0E=0D=0C=0B=0A= = =08=07=06=05=04=03=02=01=00=00!=F9=04=00=07=00=FF=00,=00=00=00=00=9D=00=19= =00=00=06=FF@=80pH,=1A=8F=C8=A4r=C9l:=9F=D0(qD=ADZ=AF=D8=ACv=CB=EDz=BF=E0= =B0xL=BD0=A8$=B4z=94f=AF=DB=F0=B7=DCM=8F=D7=E7=F6<~=7F=EF=EB=FD|=7F=7F=15= gmU=86k=87W=88t=8AV=8C=90=8B=92=8F=93=8E=96=89=98=8D=99=91=94=9D=97=8D=12= g=9B=95=A3=9E=A5=9F=9C=A8=A4=9A=AC=A9=A7=AF=AD=ABi=A1=80=B5=82=81=B8=B6=B9= =B7=BA=BD=BC=BF=B9#=10=A2=AA=A6=B1=C6=AE=C7=C5=CB=B0=C9=CE=B2=D0V=0C=A2=CF= =C8=D1=CC=CA=CD=D7=DA=D6=DD=D8l"=D3=BE=BB=E4=E3=E6=C0=E7=E5=E8=E8!=0B=C4d= =1B=00=01=1FT=1DB=01=00=13!#=F6=18=F5=F9T=1A=04(P=C5=1E=00z=1A=02h=A0=82=01= =1F=00=0E#.=C8=93=D7`=84=81{ = ^=F9=D0@=DE=04=88=17=1D.=1C=F1=01=DF=C8=10=0E=03=10=D0=18=C2=82=BC=02=FB.= =8A =19=A0"=19E =C4=ED=89=93=A6=0D=02=FF!=FEHh=00=B0=F0C=01=06"B=00 = =90=A6#=88=11J=E5A=14*$=C1=88=A1=10=1F=10=85ZA=C4=84=83V=0A= =00=98=A9=B5=83=1A=11=03=10P=D1=E0O=ECL7$=BE=02=10=A5=B4=A2R=03$D = =18@=EF=C3=85=11=05=02=88 =F1=01@E=9Ew=10=1B=D2 = =8E=11+,=85=1B=1400=93=C3V=AAY=0F*U{=D5=B0a*=96=7Fb=18=AAa=F3=95=AF=F4=DC= =B8=1D!=A2=00=C16J=07h=E0=D0=C6=AD=A1=D6=05:~ = Q=97=E4g=CB=FE=D4=AC=8E=CC=C5=B1=A4a=C4zR2=A4=BC=02=D1=AF=0BI=AF%J=C2=F2=04= =E9$~=868=00`=1F=E9=8EZ9=14=9E=A0<.=91=85=03=C6RY=8D=06=03=11=DA=04=88=EC= =B6w=1D`T!=0Dfb=AF=92=9E=C8=E1>=8A=94gE=08=0A= 4=B6=0DTETd=99=06iH=07=D8=00=DC=EDc=D9y=D5=3DT=98=10=A5=01=C0Y=15=A8=855=FF= V^=05p=86=08=07C = =00=98zU=FC4=C4=00I=19=A6=14LW=05=10\=15=C3}f=89rY(=97=81;=EF4=82=E3=1A=D6= Q=F1=D3=07=D2}=90=D6[=EE=01`=01=15Z-=A4=94=89=D2=0D=B5UY\yu=90r=AB5i=C8=07= =FA@=15=E2=89=83=B1Q=18g=D0=F56T=03y=EDE=0F=08=13=80I=98a?=E6=08=D7=80=D3= =18=88=88c=86p=97=DAP=18L(=C4=043=A5q!m/=BE=D5=11=07=96=D16=C2O=1A%=19=00= Dr=E1w=A2<=08h=E4F=08=1Ap=07=C0=03=FB=885=84=06=D0Q1fo#t=E4O=08Z=01=00c=8D= 6=058=A7=16$=98Q')=02&rg%=C6ib=1C=9E_=DC=1AF=AE=B9bqk=B0=02=A6=E1A=81=B3=FA= =B8=05sj=F8=AA+=80=BE2=AB=ACb=A6P;'=B5=C3=CA!m'q^=91S=9D=D3=D8q=EDc=B0b=92= =8C=AD=8El=FB=BA=18=8E=EC=0A= ;F=B4=B4=028=AE=98=E0&=FB = =B7=D0=BA=DB=ECr=C6=E8=FBl=B0=F8=BAj=AE=B2r=AEr/=1B=1B = [=EF=BA=AF=0EL0=C0=AE=14;G&=AFv=AB=EE=B4=E5=F6=B2/=C6 = PP/=B8=FB=EEjp$=EDnL=F1=B2=18W=FB=AC=C9$=93=8B+=CAPu=80=DC=C7u=86`=F3=CD8= =E7=AC=F3=CE<=F7=EC=F3=CF@=07-=F4=D0D=DF=0C=02=07=1BD@3=CD=0B4=ED=B4=D3=0E= 4=1D=F5=02SW-=F5=D3V?=AD=F5=D4XC}5=D5_s=ADu=D8]=97=3D=F6=D9h=83=1D=F5=DA_= =97=CD=F54=0A= /-=F7=DCt=D7m=F7=DDx=E7=AD=F7=DE|=D3=1C=04=00; ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: base64 content-location: http://ad.doubleclick.net/ad/journalofaccountancy.com/Archives; sz=336x280; tile=1; Topic=Tax; ord=972412513? R0lGODlhUAEYAeYAAIq2z8/Fu8Pb56TJ3IpzY32yy9fOxu/Ssujp62dVSl9SMLjW48e8s0WOsqSH bRMmSnVrbFJKSLu5tZqamtjTyjwsJO72+9TY3c7Oy3NjUP/n1UpVavmiX2t0hhARFQEBAfPz9Lq0 rKamqUY2Kcywlc3Lxevv8q2ZijdFXrWmmlZjd7Stpt/r88XFw/vJm//06JWZo9zj6A4WKPeMK4aJ ivPcxC8jGvf7+5fB1oqKk/u3h5aHgvVzIRkgK6utsjCGqj0wJv/u4SQjJJyhqXiBkYl7fMvHwf/7 9sjL0iIZFDc1OXFcX8/j6yQpNuFmYgkKD0c+P/b3+P///8KfgdvRd5KOlAwQFnGRq7CztY4iNsDB vRgRDg0JCMfLx483RiozRZ+RioqRoRobH+3iiOs7S9Dl8y8qMbSusJfJ4cYnNue5rREMEqGfogBl ltPSzxBtniB5ol6fvPv7+/v//8fLy//38f//+8fHyPv7/9HS0//7+/revrKyreDCo5tMRuyWjyH/ C05FVFNDQVBFMi4wAwEAAAAh+QQEyAAAACwAAAAAUAEYAQAH/4ATgoOEhYaHiImKi4yNjo+QkZKT lJWWl5iZjHycnZ6fEqGio6ErEikMpKqrfCcBq1qxsrKos7a3IiEtt7y7vr/AwSu9wcV3xsfIyV3M zcvP0NHOy1p00tfY2drbybHW3N/gWiIl4ebn2IKf6+xYoKWnqbDzra/zt7XEtmwMyvrKRgIa0QUQ 3DSDCMspXHiu2sGED9FJnEiRjreKGClKWIGhY0aGDNW1GzkyRbxVKEXVu4evGDF+Lv8VVEhQ4EyI OHPq3Omxp8+fQC8CPTa06M+NRpP6FEmy6SiTqFKmXOFKqqoUMXmd6Cezq7GaNsPejEi2rFmIStOC XMtWrU+Hbv+Byu3oJkQIN3jp6t3Ld+mEpoCfhohqVRVVe4W1nMp6a6vXx8A4im07mefZy23zUtg8 t6/nzqBD95TQ7LPp0x1NaUZtmilgwFDlFR4loupsxVhZznIMmXHLsZQrCwxOvDjIFgpXi+asXLRz 0KSfs+abq/n01a5fk4w9m1RtxLNze3XV23dk4MKHG1/PniHc5as3y59vXbro6Pali3ifX2/2FQBq 9wl33YnyXYF8iNcVeeWZtwtYyKUnoXrtVUgcf5mZRt+G9V3nGX4e6mdEiJ/9F+CJ2hFoV3dsgCFb YQk++CIvEjDYoG8biYWejjxSaCF7GPYXX4dDElmfBEYmWZ//ESmUoCRqJqIoZUmDvbiiVS0WqAWA 4OlT4ys34gjhjhH2aGaZzkx34Y9CFvnkagy8KacbATTp5p1DRjnlGU2lkKCVV6Y0gYsIDqNbLF+G KZNdZ5KJZqNiibDDFCnQAMEOYJzABh9Lusdmhm2qGSeJ1zHAEZ6oyqfnnqwCmMJWgQU6wQ6m3Aag YoeGYKOiX43pKKSQuhHBB1tswcUHXBTLhRARLAEBAeSQFeSn1JY6LanN2TWnAUWu2uqUfpok4Ion EFBErYX5iSuMtvHaC6PAxivvZAmsYe8TXOS7BRBAKPtBEXSyxUC1obYpwbVqmgbgtp4JIsK3EKMo bqwrTlDE/7ndqWtruzQqakoAIIc878iNbinCoDQokeylBCwRwQhsBHzcwAQXnHBHutx8s0kM9+Xw oOFGDO4KmZrKp13sIE1uEbRmrIutCs4oGy9c6fMxrySfqdcFNHyQAJpCURh2zTazljO2rKHSM18O QzACGK5C/LDEKRQBq9BIn5BpoHwL9uLfsq0QNeCpUG04LVWLrPjiWfvouHpuFLHFDkDSTLbO2Ibg JNpGstFCqqALwkYRCZwQAhubCv5w0K5GQEAIcftpt9F4h5Apun0HanqBbKTQJeGFB1+14flg3biE BuQA8ONrMWD55ZiHqDnnGpbgOejcniaI3juc8Kr3gnufwv/4gwmeQAYBlkA0GGCgcqKfEO9AgtFK 574+7lIlUAR4zvfv//8ADGAsimc8xh1PCzDowP4oYMDmNRB60TPNXdbGofkEgA2bw16Htje+FIDh YjsgQPdSQIIOvgoMBCBA+wSXgfPtAH4sBAKtvuUi+tWPbx6E22xWEIH9aUmAxDOgEIdIRMZVwwAZ ZA4FJECDJWzhA0IQ3PPacjAIRjB7RhoIBSuYPQbYiYtg5ND2TnCCIkTgjM6CQBGmwIASjg+FKXRA H0jggClMwQEEcIADXEQCAmTAAaybUg1vmLsc5s4wEdgB/4AHxEb6rpFFjKQQV1AENdKABkWgQRUc ZqljfeD/A0BgABjCiEQJPNCKSEwlFlfJyg1pkZSwrOApYhnL7dmRAAnIZQJatgQCkMCNekthHPF4 gjsK0wEHGAMVqKBMKrzKhIJ7o/P2RMjdHZIUECBUgRoZwEdy04iSHCIYoNCEDqhABSiQwQZQ8AQo 5EAJn4znqyppySpocgKpM9UUUanKfrbyn6tMBS0HKh/YERSgmxFEHxbK0F/+8lVTIAFD74hHP2bg ohkQZh7H0Exl4hGQEo2mNGFHPhTdEFbXHMVWGBnAlrrUmy6NaTgNuAMlQIEIPUABEb5AhA18QAVE 8GQ8l5C8DcigA0hVQQ+aoAJzNmEJ+zylP6dKVYRatZXO/zvoQBem1X8K4gBgZShYx0rWsTJ0jiSg KBn1OAWOUpQKDsjoL/vwPWmGD5rje5+ubJjSlc4mpjGFKWBlOtOQFUEJEdjpBjrwBaRugAbDiucn bVADNmygBz1tQk+b+oUvWCECheXnVQM6qq6Skmem3dBXzbrQsrq2rGd97VnTGtE+HGChdNTjL03l J72R0YR53UpeTQq7Kw2SFX8NbAAGy9zCggwCZgDqBi6r2Q0QIQxCkOwnt8CtyxIBBTxFAQrM6VnQ hjaJ6K2qeke7yhAEILWk3Ap86bPasNr2tfi9rVjzC9Y9yHa/YdUjHklwAAPMMY8gdWhdxye+8PGW kIGq1f80/ReClkqRuRgmrOJctoQl9EAMVmisTokAT+1yIQBSKAJmz5lOGTRhsU0w73nXS2P2AnQF 77XxQV003/ko9Kyx5S9rJSpk/tbgyPi971jTOtf+TkGYrmBAAHKb4F+KD5rFBV6FnWeX/rVvufLI sJjBvLgEQOHMZ0xzBM7ZgQ4n4IxQIEAQpMCG6Hr2CeqcrlGJ6lyp1ljHrcRxjysYADDkeND11W+Q hYxbJRf50fg98h78m+T71uAAdzyBRO/7UV+iVY++Fd/8uNzl/3mvf1sO84S5TOExA3AEJsbXE4Tg Mii4bgndM0AQGOCyNOuywxFQAgQM0Odw/hnQBjgVsmP/GQBXDDqhEyArkB2dX7S2FtKvvXR+JS1p 13J70geYtLjBbd9fhhXTAp7CCfpQAz+42wGSzi0YSLBcEqyAAX1IBVWcN+U+LBdk/0v1lgUuUwbY QLvxFIMSzJCEho9AAbv097BkjS8PWFwMQhDDsItt7GUjtE4ejyUDTsCtZ//YttfGtrWxzXKyfjvb SL70uMXd35nP3LW0nYIGdk4Cd/uBBDtv97sl/VE51uC+c3Te/JaLNDC7VOAhAIIZKlABGzR8C0og AhSKtYWGV0ABAXhBCLKLcO1unOMdL7naj612kK/97XCPO4cG82xog9qOeI+oHR3q0NnyfdqAp3ZZ tV3z/5q/3NuED7fNXW7zxo+7v/nNeWsd8O6dB2EKlddADcqVx9+SUKKpYHXoUR0BHdIuDB0QQ9Wp PgIveCEBIADBEqp+9XtJdnloT7vcd792U/H+97wXXN0NIAiNGv/4yBew8pfPfAEXM+9753vfAy/4 wSue0mP9tuNvfv2b+9e2fVQ+GaF/xym09slxTGFG/xhRErr/8w8tfbikXLeXnfnMfqijA9RwADVM 01XsAwYhNAK4l3sGCHwlJ1AIuIBqNz7DJwgYFYEYhXwUWIEWeIEa1XziR37RJ33Uh3T8JXiUdmTg J4ESSIHMt1YO8HwciHcnQIDPR0JOkAY06AdekAVZkP8GZOAEPOgEf+B/UqY4xLYE+xMy/GaAuUds SriESqgtDPiEpvOAE6BLVFiFVniFVmiCWriFW4iBXpiBGriC49eCESV90kd+yrcDRaBREMCFF2V8 y1dMZHQCEQABY0h5aYCDI/AFTfAFETBdO/AHguhGfLdlKZBIraY4UraIQVhySLg4TBiJ3FJhkviE uydflrh7goCFnNiJnviJoPiJbjiKpJhRX6iBRbBO04UC+4MA4ad8xteGS1CFb0gERIBUSEUEO2Bm 4gVeX9ADPdBZOoUBFxAGLbhWcUZGmZIp4BMg/CZllMQ0viNEQXiEB/he96aEIcMtIFOJC9hs7xUA 97b/jZnILZsYiuhIhW6YSx1WihDwju8ogfAoixgFj/J4j6WYAbN4UbnUQufTQv4IkAIJAcLYhyug AXYQAvyoZhHQjxE4i7oUAbg4kSqwAWbQWU3QA0qwkfbiAUKgBGDABjngBHt0ZR3kACOwfMLUhhH4 LOayAxFwZhAAP1smMtPYJDXwiCCzA3EihEzYjdwIlG13aJNYBKUVlET5hBAYgVfYku9IAPPIhU+Z QvG4hfaYj1iZlVq5hR3WlW6WABBwWSjQVAyAkCmQAGZQdhWHcYiVAF55i7eIixsABUkgBnyokQtn dR+pBExDAH4ABSuIIhTAACkJanN4Aiqpfhj1a/q4/0sodDFruIzzdm/WyHEQIBlCCJRJ6Y1CaQBg kABfxI2NmIlLuZi06IYQmY4OuZrquJWuqYW5xJAN6ZCvmQAbmWZFEAJBcAJQ4EkU95vb5Za5BAFw GZcdEAFCkARrYAYZaQYLd2ZC4JyY4m5bkH8iMDcMUAMXEGdwGIeHeZiJWVH86I9U2I7PAkLsk1el FkDLtRUiI2VBSWwjpzen0pnxWXI7kAETRGwMtgOYImgMWJqmqZoEio6v6ZoRwHANt6A20KA2wHpo NpukuAQZAAUVMJu65EdJIFn50qEd2XXRyY65aIsk2psN96A2YAZmAAGrlwV+8Ac86AVc4AVFwAbX ef8GRqABsueSFmWK3WmYzPidKriCGihMGJWaX9lh8JhCTOOfdnMCauifQTo+D5UCBOA6Qcg4a+dB hxYAO2AX/kkr3/hexYeBUfmQBZqmusSPWUih+nhRbuqmW5gAQFBxXLegDOqgeup1tjaga3pm5alG RAABFQlnULBwZiAEyZkEFXCoRBiXthgGE2BPEAAFred6XlABZgAGfkCDO/gHXuAHFfABBGij1YGQ nzmPLGmpI9CqrYpmCpABOXBdKnAx9lQFARCGupqYitmYV8iQtKhRZ+QnN6RvfiJlZKQ4JIUpPHaf cZdj50ib9bikXwiVLGmCapqtn3hwyHKnePqti6r/nN7aqFh4ZhC5BB1AokSQAzAwBNf5rkMAA5Na BfSKT1gwBGFwMhPZAe/YkF25cCtAee5Gknc0iwRgqvtBARoQBAYQk/7aYfCkL95aLO50i+LVAZPK DxqImLvasQJmfAMqm/eXACP0KksKAW92Ph9kNx1ENC/pn95Tk2T2b0YIMtFqoPI4ldVKldeKrdoq iqParRP7rd/qrQ0KBP5Ki4fakBmATvt6XaiDsPAKA2GwrteJT5NakYVqa292Rog1K8CGazvgBH6w BN5znSPCLTXwAgxgZly7dZ9kp3i6BRXrWBugAmDAthMIhh7bt7p6fGzqo/6YZvdna74WkWq2phlQ /wRTSj5I0z83+7OnqYU6W61XyZRpWqHx5KFDW7TG0nVcVwG/lpqxaQYNWQQo0AMQYE7n1FS5OKLF ma5Va4t/IQKVxLoq0EvABgVq9Cy9pIZr6Af+SgM5VgObUQMI4Jm9pgRi4KHOay9AEJYb4JYQ4Doa kAKl+KN+W6QI9rGwaIFHiriGWrjke39nNLpp9CyRK7kFSrmV+4VnKoFVuAabK7Fcd7+1ZyzJoizL cr7OUoXI2SzQ9QG8GwG92IvrhMB8qFPzeouCQK9hEME5MKsTTDqIBajuJoh/sAP8+lg5ZgTIiwBB kLwtsBFnIAJsMKmYVEluFpMW+qABOQKuc6Dau/+9eoRgO4uBaBqbhEu+LuywEbC+7DvEbZqz72uB EEB29Xu/THy/x7K/SWADI/CRjFmFNnBmKoMsUABeh2pTKGDAKKAEX7BwLlYEKdAiajQB6rrGExwG G/CH5KSiILkChEAOpQQgOfkCdoAAtHM07qASN3owywUG8UinZvCPB6qFfLu9OdzIRhqyPSzERDzJ 7WuC1auWH9rE/pIsCzoCaGm6v2bFufRE8WRxHSkGGKeoTbDKY2xTarQEUJBJ+7qv5/SH58S76DrB upwDSGIAMcOwqaDHDLsC7Cqvxjy7xim7EiB2a0gAGzmnChDN0jzN0dyao5h8YejI2lyBFyXJlPz/ zdkqBpicyU0ssSfakMEGBeUZgfySABtadvBcv2ZgkWJAA+Y0y0klXl8QxnwIBXo2XU2VA0hUBSJg vBRgxkcgBS8QAPTUuq17tw/t0PikPEVwZpCZACNgdV2HyldHtKisqFEMBFAQq1p5fLy6zchngoCL Ud4Mzi5toFAwzuTsxObMqOyYoLPZkDwqk+8czz7NBWkpBDng0ETduh2AAhBd1K0LAxSwAipwKfyK AhAwzJayBHf7xn+4ivuculbwYqqoi5XqOhCQxRw606ZsyqhcLA+qzon8hij91hrV0i891524BEoc a2bNv2uApw+LlkrQlCMguqTs04T9AdaV1ErN/2KIrdRYYABj/Yfg9QBNcDG9xpD/7LWH2ocb4Flm MMF27SzI6QEI97x5XSxRLMWI3NaKnIFwbYFyTdewDcBCVdakzXVP3HVe148UqgQ2kEsKINK6lNHu XNg+7QGY1QH/nNyuq7WL7dAdYAQMcKid1QMyIANPYAZLYAakzdGqrKLOSU5PgCwJYJG0ZpsgFs+k bb93utapzabSOqfWzIWtTYGvHdv2nZbond75IrQOdz4smdEKYAP5csi5BAU2kAE9TdwcCmJCrbUT ua4w4AMbMcFEUJHJDdBE0NSr2ATVbd3XLdoKHrexZroJCmKzPdq1jb9HCwVcOLmwiYXZ29r1bf/f sA3i+U3accugEZBR/20sCadLWzcCCR7PIOYBnuQB4vwBiXW3EryutrhJJGpds4rcyi3QE7DZftjh VhDeIQ7PHsC8WGwGHt7lnLveFeDJGQBx1YzIWTiKuiTNoHiCjTzjNP7SMR3izrtdCyq65uJHdGli s9mbVkDc172RG4nFC2dOSL1YEP2666pAdpvA4sXkNVDRHI5YDzDmXV52MSYE0MnhW77pZd51K+5H CUDNnEiKVwhxp97qotiFx0fndQ7Od03o+83fSTACf3SlAl52gT5rPo7na+lO69RZW33AAD2WSfXU D03pENADXO7p0L7p8IxYPeCcimri1I4s+0v/6g+q6wRAzdNchazelKBY7r4N5zjL0lM46+7+Zja+ 7ZzccOocbM37xOf9SeqM0UnQkLC27R+wBN9l7ARf8ASP7NOF3CrA1Ga0kSrqzwzXvACPLGN8cRmn 7fJuzkerP+KO6pO85qfe8R6f7msuCOUrmz188sD6zSh/uKF45xPf7ZyccUa+XbL2SZ5syLpU6/WL 3jRg4UY9XsmO5b5o8EitAkNAAYzV3Ydua70J8CFmBluO5Kgc6gCv8Q/aQygbASLf8W8O8lYo7lTY 9WQ/7qcuCNme9oq69mzf9m7v3XJs6DblwyhPoOicuHcPrPg98SaW1r5Z8/G074cakczpnIha//hJ jnBKoPAJ3FQbUAUBrQJnUJFn8PhTftVHn/Qq4OHbTb/b3gRQIAR2WvVcnvH7u+KXcjEQ0GsjXfau T+6uH/viLggq6va2f/u4n/tvD/dyP/fm2/IY2okRMOR8TywYz+3aZfiJmu2oTPo379N3G9kPMP3U P/3COOnj1bozyQDfhfQN6/lx66GoDPCkL7THb/rerus7sPrwOIsx6aqyX/ZjH/9lLwgMiej8Ave6 v//8DwhCgmKEhYOCiIJmi0CNSkpQkZERlFBrH5iZmpucnWtbXJoeT5xPpJ2oqB4qG18Pr7CxsrNf KCodGypDAWapH1xKQr6eHx4yp6YeyqfDqf9cz1tJNjZACTs7Rdna2QRLCVAjIwrj5OXm5+jp6ukT E5Tv8PHwkpHhj0CLZomG/P37PQADCvTXj58iIKGaKcS0JiFDZgsjfjCjwtWsixhhocg1hIEwZ0oi BBPjodkTIUqACEGWzApEiZmgSaNmbQcEAgS0XdsBBgw2CAkirBtKtKi5dvKSKl06D9yjfP8KSi1E dWDVgfpgav3la8u0CuF+vUy1odWDgK+aoFjLdsNai7Jq2eqYxKQYIV8ePRJCctPJlBEsiW05FqbM rxGuLVnMmDGEm9uABhZntLLldvTqhds8ApznzPb0btarJDRpqFGtXl3NupCZulslFmaIMhz/uNmd mlQ8K6O3jAcdcLG1BaFDkQ0X1+piIOZJc1MmPfRoAgmKEn0ooSRJEinUJ8KxNXGJ9hVKETAQGqtf 33jyZsvw2U2gSr++/fv48+vfz9/MlvALXcJVKcp4QIh4uP1SFm++9bbBYyqwwpYKNORwUS0bwODR Ex4o0YNvCSJ4lxmQiATFNw+RwqFD4Y1Hng0jEHBCEY/dhBMBNeao42PeuBdOfEC2w9+QRBZpZH5m sAigKgK6iKCBQvyHIG4UffFhg741IRcKX8jVym9xbRQGcxwq0QSIJRnG4YgfFaMiKEuK9WKMJ2BD 42Pb5KlnEXbSuMRkQPwIZFFCHmnooYjW/9dmnM4wI+BDB8aUYioRIFdLE26VpelGG2Aq1wNggvkK hmM2JwYUZ8rQwzKpKMOJq8NsIeWS480EBAEp2KRNekvouGc2O/HU00/fjBAoZYOiU2h9BZLkbKLQ RisGo+GR5Ch0xdylJCZiVCRDLT20oqmmEFaRSw6sdCAhcq9sRMSGQqCaFqxTcvssnNgiKB6jtUoD RAYpgAFFBEto82cECbC3WI446bRTNn9C0YigyY6zbIEYZ6zxxs927HGRG2vM36zUypaQi6MkA0kC hUGBwofh5oKCul90UIsKM7v1WFnq0jgBBFV0icK7+ETSxJk9TGNDEvhyCKsVPTwiWIgly//pbwYk nABOZwlAAPE7CYQttjdhK1xjTn5+00igFRca8ttwxy333Bzv92jVMBlobUzxKuFJp731wCUKmBJe Fs4PENEDBD+jMEERNKAAwblCdxCCsUabOjEUCkTAdIGqniJEBL3k68u2sX2yXQUJkJBCBJxx7XV6 YpetXu241367xBWAdQ5n6ghJ9/DEFx+3fqjjfbrpCwnxMpbQNwjzWoUXgUIRJ6gw6syXm2Gdf2sk MbE42jGdTA9nces388r7FY00rZOQQOwTEzw7rwvvyOPtuYsd2NoUG0fsKNYO4xnwgMbDzyjaFyCX UI0TWoqeBCfYmy+4ZXsqWAEUbACF1zT/RHxgEccIZAUnhnCJFFtQwgLBw8BfvM8GCiABCTJAPwCO wH530lHDinCjHuJIR+wJirECqIABjqCACEyiEuFmnzS1cHkqaiCHjkbBKkpQIxkcwSLIE77NFZGE z8CEGYrwp2mtoTnFCMhzHqiVftkgAiToAw1raMOBee1XeMzjNnDkja0hS4CbQeISB0nIJj5xGA68 W4oIg601WKmKLrGib2IxF+81QQgViEAFqAGWE41QVg4RAhGqQKNecEU6ATEFGw3zQijEEQJ0XJss ZadHhwXrlri8hp98dJQJEPKXwHTWKpXXLJLsY2OiSFVvrBA9SHTpC0240hU1soEcJIkh/+KrB+fm B8aY3GUQh3TGdjg4hT4QIJayTOfAepWNHOkxlz2Jpzx9kh7YCUqQwMxnAjuWvHBmSwiLGMQafYG+ ZSYSRNVkzI3uxApQTZKaRSidQ1QHBE92058RqRWMTmDOIabzoyC14/30p8M9BWue7QADjYqFT326 1IAYbdRWAGJQBy4TClXwQhay4AUv+IFPpAvJDlDQG1lspAgfUSWLnLMdUJ6OaTF1oTRG4AAGnNNY IM1qOmm5P4X1Sn87tKU8bdLSl5qVblEt2RNSlchENoEGS9hpwSawgjPY7BgfiAADHErJDRQBNqUY kNNSJh5ZVUBiJAtnv6hKgqtq9bFbxf8h7cbm1fztKKx82oHwzsrZuhXCiWldkhUc2laX9KADSxjB EjSbAxGcgQituKQSwMAGvkKUZGGckipDNp6KViCqLhIfARqLVcgad20ipR0l+pe7yuZos52NrjIw 5ZYohTYmwxQFaUtLIaDlAAJQgMAZihBNGYyRDdoral8hwCIYNWJpSmqJ3haICRj1s32yEu4UHHvc /gbqRLMjG3MH3NwlQFe60eWUda87mK2o6hilRUEYctABoj4BCiKowkqgY4YVfOGh1IRAikIoiXDA 1y9r+mwxbBDV/FZARrD0r4zr91X8VZbAYXMbgqMbM1ZdV5UO/lBpm4CLJiAjJIv6ABT/GEBU9W7v QS4MBYkRloEMFKsC5ivFNwmhyCdSNAMOmOOMx5xcG1dWYTre8VnFsBG/0TetQG4jTUsrMxRUqhLW uY73IMCGIjQoFhhagngooQCxWRmk04AqirvcQtXZAMxiHrOkAaw/x+xIPWlWs0vZXBYzZpdaBipQ 3oRcWoEcTWicUkGNmgziByiHACx+hift6d+llRDO5MkAASItaUnfsMYkDfbFSKJpYDqvLF94yI8p cU3ZnKm00Ib2BCk5swRs4T2gsFXvts3tbh/LWCfGqEYTQID59frcyLVfjXIobF9+tti/VMtGUOAS MdTimdFclQMbTS+JeCCa0Q54FY1a/80RPHp+CciEV7zN8K3GDrBelpUNyG1udFu8ol274640ro2y wluJYlBCpp4HzY1E6OQoL8tbupRvYrPPGcpOnZUCXlpJArosYMAyjG4oCk42vOGxi/UhXTRxKxf3 4ui+YcYjs+4iePzjB2xCpVT+nMCd+pnDWcu4UJ5yla+c5UdDBLEL9HJEeojmkZSkk129gQ7sQGkw isDStuOvo/d3MyxmSMRhmAFaIx3p68QTuxk3n7FD/YBKGM6HJyUpVOxWBrbguuQnz/VNfbpDz6Y5 9KSJJUDbogoEkMZUjUh6hxtRYgrfe6H9/ve/U3qkTz883Y7tlpkvsuwEkkEuKM/73v/3oI1mgrDA 1U7JW7xunKRPfultCASIRzwJCGN96/8ekqUTXvYGDHntudQDligV94v8Qu/Hv/WTo2Ar1yF1tNUu qshX4QTgA4IC/Kh85dsAZfdVXq0qwZnp+z/wsYd9b6MlYNd92BVwnmBTuzd+lccpXrd7G7BJzjcM p5J56wdhFIRFwcEAEBB/gFR/9TcrtSJu0cB/dud/0wcFASiAIiN8vTFRaGc6g2UF4seAKfc8Jhch tZcLEpN3EYESQlBTNWdF7RICDFAEIZACeVEBJQiCTlhHI+Ad+UcrXiEJ8HCCKHhxK8iCGGN4oDWD CKgiM6h7NnhyGwAQhBMQp0aAZVH/AVPoPuknfKalTBnoahDAACFghFDwAE1gLFtAf04YiFHoJnsX CQkQHOqChVmIblvIhRsDEVbwiDEYiTVYhioQQVBDgG3RChaUZBIRcvogfNMRTVpSHUrwZw9QC6sV ACFgCdQRKOIjiANUMDwSNnj2H28IIOOxc8WBCxKjiIsoaY3oiNYSiYUlN7uVMZCnKTZ4ht/ySFan iRa0QXBHd4oWKySSfi/hNNI0HRa0A0YoML/wAOAwPrK4GRFQBe1QBeyYAxVCBGkjEnzREHizi+FQ HMEAjMEojL7kiHJTjI5iDHGjVBpDXeOygJNHVFfijVnHJRa0AckHBLZWQowmJ6lw/yrqxidkJDXP 8AX/c46cYR7r2I7uWCHuSJLu2E6TFRjXESW5GBMLBwTFoR2bsY9IN4z+GImQGIlwk4wZ44AHyXvO OIpHQ4BygSEbkBKm13+2hk1NBQr5l2I+li2/8AXl+G3nSHgkSQREYJJeeZIlyY7twAauVVd5mAJ1 QiMigR0ACZObpAQQ8m02qYX9mJM9ySGOx5OSWJAH2ZcIaX4wc2pZh5QbYAkoY41K0ztNxRBYGQ69 k2ifA5VTSIPB0DsgeUPtoCeIOEph2ZlgOZYp4A1eQ1tVwJWIqC466BYOSSJ3ESEdUHFzaXE4yYUv J4N6qZO3yUxA6ZdByQqsAE3PFP+chFkWVhAgEzVOieltWAh3SlMXNNhBh1WTcpl8UKBZ5OVXYEkE FUEhYOmZOaCOZLkCS4BGnwAlWqJ1h5OatQcQKCd9sTlms8mCVBNqPpmbVmCQvJmf5teQvJlsagUN +YWcPmeOQFAMedEZ7jlLA8RnZQEBwNkliRcBt1BN31mh3tmOl7hhz7BUyUAIVwdNTeABCxhj73lu 8Yl906IQ+VKfkbSb+Tkug9MKgrN1vElvMbWhwbUdH/Atm9QZd2csETABVRABR5NqqmYc6vJ5FlqS NGCaiKgCLUmP3zelUkhYunFyqaWPJapVJyp7KdoM/aYKqOaifumQkDcda8GHboH/Pi7aBAy2CaHz DLZGd8lpmY5ZnSJAXpQATQChiQ9CA9hZkkRwmoTaAVAAUBpKkAOJCbZwOAm6pZDVpbL3QOBHIMw0 iqi2KYIDTWe4EdHkakSFnjD6pprwglCkOuPEZxkGokh5pEXQARDAChAwqIX6pK75MohKpchYDLlw OLwDqf4lqR+3YMAViWKghvd2KVayFjHjl79HqjuKVxnFBRFAlmTZKUoAdltyOBtRq5R3hgGRMvIV g9yCcuAFrMFal3aJm2KgJaAFrdzojfdGpm7xaXjzIVphBmCQAikgAmzABkSaF0a6KbZAqOPXcgDJ osgkRumZWuh6XMKqZgQYovZ6/6Px+qEvA6346m9FwK/9+q9s4KBYh57KYasMaCXhqqv2SZ+Z8JC5 4LAP+1gRK11EeTTvejpvBq0McbNpBSqysQQemwJsIKSmqZpap3W3YIkR8jJUMaUr2ywsoSpasgGa FLNcqq60mYlFeWpfahK5pbNgiwkbuxARwK9swI60eprp4prB4ZpKC66fpbBdqGK31wOwY7VZNbNn tbV8y7O6haNhC7ZP4LMLoQQ7UAU0UKiqWRHhwgq7ZzhlqClNQB9yW0yFEJCRGBJaiq56u2l8y7dd +7fLALiBS6pPsCrN0wFpq7aeuhE9ECFWIn6h2oya8mFN2xBPyywHaAVLwGt4u/82nRtMn/u5oYuj OCqZxvuSbRRnTGK6BqgQEVCrqisuXdIB1KUlWqIC4YKa5CczVfGP9aFwaxCJEUCivytLwUtIAGWU pBGcA5W85fkduEu69ciiybAvzstGz3JqiTdvqTZym2hBkVsWH/JuyMi8bsJMXnO+H5W+IHc0JGId VhgPawS/YDS/GPy1avW0EKHBocVMFatbynisffqhWyKqBxmiBpwxU9ooQnAC/MXAQODACARQeVEi YJM/VZaoAEpCoJTB8Ku8iMTBjZK82CXEYCoDOtvDxaRv9nky5mmzZAeJSsAAvnu+NGxANgwJdsYU nqOrPqw6DRHERlzGL+m0Haz/VAESxmNMxmYsWG9Gv/z2PnQ6d0/5tzCJMRvqCQlgALApw1l8QPQx xWhMxhK3NjaAvG68yEisbOPKwghcxEwcoMwJd95RyZg8DY2sJj3sfDOByVDVTx5AAAbwqFYbyMWT XYYckx+VyG38yoy8x8b5yJCsqDmbOkxjjTrKIXWqVXdjxMDVyaI3HsnjAUUQAKYcs6icylTqeNtS Kz+HyD8My7HswUfczNfMolVzvE41ugGqy5a8s1AyyOI6uoErBkXAAB8pwzOMtR/XwhnlL/01kdUc v2/sxkOnvHg5JT68mDubYswihqXrHHdogoDszpoGz2s8oDIGX1EJzJJ8a9tc/xJ6033FmTfFNM1V qkpb1rSlKx52ewKBsc5YjNBqpsbxDEIW58qnas0fbEyX1H1oJBt6s8KjS5Bid7kfzTdKEDED86u/ u8wHjNIyJVUMfXEs7cwuHVrcHKaczFsEacA7zdPVMQlAfcomLV1EPa39/MlfEc2PldT1sslTbamL Gslwhkhakhk/XdLvvNUw57XcLKBHjWhiTdZlLUXj+4jwejpN4NNsHdRZ3VkKvTwtHcuU/NWyZGt4 ndezLLchHCf3dWEnsARsXWJYndDUPK1KXc+IfceOHXFUOq6N3T5WEAEifdmY/bBCfZdwbdgc6tnV HNrB3Eh/i81vGnI78A2qXf8PrD0fJ43bci3bxL3UtA2vo43W4SQGS0AAgdHbvg2s7bBtoKzLXjhI wt3Zxb3dpX3c+pfcyn2vELAD0E0PnDsBK12NTznU4O3B3P3ecuzd8s3JxosKoxN9TXHZ0o3e+8ic dMfGe93esw3fsTzfof1CmZzgP+d8T2AGGccrtpjf0f2e0/2w6h2Z1CzgZlzfzzzgBu7YXo3JDVfX 3IZb5ctx+xMU72DeJVrh7LxJ6n3BBJ48+Pzhoc0FJA7WOi6C5YswgpdDPbLiE26TLv7iYQ2ZGL7h smzcEG3joa3SOj5js5IEUUIIJIIwwLYYKr7aRM7fRi5pzZnkSj7m3e3k4ZT/40j9lMl7F9XXHngW m0X+5UhNz/Bt5nm9BVHuf5AJlWIQwfFw1VkY53KOdImm0QFO3HZeumgem4y9i0qQAeQ9l4I+6H9X 6ISc4ZhO5kec6I2W5++5NDBSRJLu5ZS+iJZu6Iee6hqu6ZzOKFBe6ig46bCehXt+wbWc6YhOv/Hd 6p2w6LPea7L+6/09dwCu6kB87Lju4bzOmMI+fcHe7J+O5Bhe7Mae7DNu468O7SZK6to+6P6ty9Re 7dae62VeMr7e7ZHK7ei+7tyW4OAe7tde7lqB5+zOj/V+73MO49++3rY+7kyuVueO78Cr7gJf8HNZ 3e+uyEte2tlu8CD17A4f//F4e+HTbu1H3PASP/AZv/HdXsm6jJieXvAQz/EkX/ICP/Imn/Iq3+wo v/Iu//JG3vIwP/M0/9s1f/M4X9I5v/M8v6Uy3/NAH/Qy9vNCX/RG38AEf/RKv/RIz/RO//Tom/RQ P/VAT/RUf/Urb/VYv/Ukr/Vc//UR7/VgP/b4LvZkf/bo3g5SsPZs3/Zu//ZwH/dyP/d0X/d2f/d4 n/d6v/d83/d+//eAH/iCL/dqP/iGf/iIn/iKv/iM3/iOf/iF//iSP/mUX/mWf/mYn/eRn/mc3/me //mgH/prv/miX/qmf/qon/qEPwGq3/qu//qwT/mkH/u0X/u2f/urj/u6v//7vP/6s9/7wB/8wj/5 vz/8xn/8yO/3xZ/8zN/8zt/2y//80j/9wR/91H/92E/71p/93N/9pr/93h/+4o/54D/+5n/+jF/+ 6L/+7A/46t/+8B//dv/+8l//9s/29H//+g//+Q8IUoKDhIWGh4iJiouMjY6PkJGSk5SVlpeYkBMT mZ2en6ChoqOkpaaEm6eqq6ytrq+wkqmxtLW2t7i5qJy6vb6/wMGMs4wWC8fIycoLFohMyEyKz8fN htPHLILXy8nRj0wAcQ0NAADMhNfVhsbH3trcy+7W4ePl54Pph9vZUtvLjiwAFBgXB8CARCyQ8XuH DaFCQezgLVMHrpw6U8T/Fi1ow7Gjx49tFhxi4fGNogYdRRba2PFHNZQgQTZwhANOTI5xBsEMiYhl m5k6b34EWqim0JyCdqok5LONy6RCcS41xGLnxzc4DgHoCIDQzh+JtnLsKqVpVI4qF5C1UEAeqYyK zJ6dOkhsx4OIlBZi8qbjm4VWhRJNZOHHWbBQ0fbsODjwzcFSCh8OqhhdX45/KZ9FWmjA5aMXpdgl m3gsotGC5EZVWUDKQGacS8FNpFooXUGGPcYupHeQ5I7yHMeEvC63RzjjOnLubchn47McB/8+nhyn 5qnT2wSHbhrd1XHGrRNCrZmjW0Hka98UyeRgAwszCyx8y6vYMo8TqfrF/5yIuZQ4HmXlFVcSnceb Rw0McFFAAkrhH1OMDThWgRJGpyAhDF5HCIAdNVgaXQsY94Y6FtiEmYdMWEWaaFxVyBFihZAXETL4 KdPMMQ7+kJU5p8z2iEeN2DVAh3mlVJdHK35ICQ66NfLgIM5VeNshTCrnpJHoIWnIkyUSmSVmBnLY xohHdldaizGieQiQh1jQVQNMgLXbKD46wuYiJoJ12ZxKSjGklVtiKYlxfB7yZGoRasgIoY709qd4 B1aWJketCWJiGx4WcmmD5J0J3KRtJEnInYYA4A4OoopSZyOkOtOimKEpyVdLRUoKCUkdzXeSoCsl 2qciuHKka39Gzvpirf88NZcoE34pYhdnnToYE4xfhppIqzGWUwBePdYnCbaGFJCrn15GGlKXL8b6 KyRVtlGoobxCGJ2UjLT7bqBooeuUutLaCmWizwLbbLUr7mSXtWUivGZHvqzKCLiFXAajxPCitdMb BpZmDjzOqsnIoWX52m+oEiWcKrILXJzxyFOK2120h3xmspQumzczIhDT4vAiOQvyKGliDvsVfrtC V3SyV3I3b3lCKZq0U0QT628/n+EFsqLRKqUvjDCPynAvOyvS83/j+uyxp2YiG9XRU6oN3XNGr7uI cCdrtjEyAHwGh9MoE0xvU2R1PcjYr4R97deJUEyI4hV+lpnUZ7H9iHD/grnYtNxHOz6s5UK5c3Wf WWNZs3Yspl0I4a4YjjPiVJ4tpls7DXDpU8je/U8iYrZdsbvl9N67mHCTzLEguU9+1+z8jiwUxhvG iy/ppSvMMkSzR1836q2ovjBHioj5wzjgX1rpdcwCurvuHZsu+SFR8n3a2WyXD+nzwwEQmuBec++3 04DjLwX2rNCeIXJmAaXtjV7tkh69JPEoas3NeYhaGuYM0UDjKSaBJ/scIewljY4c0HoLrJa74Dc4 1uFCgKcz4QaVhrTpka1cIYREASF4vsVI0IWKmOHU+vZCjmRqgiPxSPJqBi2PPSg8JBQEAFeBwvy1 IRHGAZ8UG8Aop4no/zwaxF1LkhdDef2ki4jwHhet6Bcs0vAQxjmZBap2M7nJT0ur058umlhCORYi WB8shA5N4jQW6C00WbRhuj5Gw/YBsVdbJKSk/OhBQJ7REAn84XTyGLqpHUx9dXwi2LwVCYjZZXyG EBO3/NMUB+6kIL7z3Q8LMbo3bIsfC8BBQdz3rxueMpWqJEQrX5kaWZKGlB4x5SPpFwdvuOlSLaxk CweBxOup0BZ0VOIzpWCclXFQbgeLDeWGwggxHYWWEfwi0x5TCG/eZDnxyiYYc/iZqCRJmVN6owKd 2DBOQgJc8svjOoSIOW/+kjvEOcToYvJBkBlSeZVj5VkK6jx/ghNYSP8Eiajg+b4k/m+aOrPnj55Z M1AeQkwC4hIyrQZQRzAhDu1syT93GDJbltQaKJ3WSpcZmZEe0lnIVI6BKIqINB7OjifUqDBgEUt7 oI+oqNpYL9rTu3sMFRbRfKpUp0rVqiYiqlbNqla3OkehcvWrYA3rLbAq1rKa9ayy8Cpa18rWtj6C rG6Nq1y5Cte52vWuQ60rXvfK17Gqta+ADewv9CrYwhoWFIQ9rGIXO4nEMvaxkL3qXyNL2cpGwrGW zaxiMavZzgZWgP6Ax+YCMpAGFIRb+pDIAlbWiGuwVo+qzU8/YtsOCtKDIAaBLW2Rwa/QIoMRvoUG sB4y24YgYkYMie3/azMKiW3CcRBVuQlW3AaSN8Rhc4sI1pgeoZ6YqMS5IpNdVIoZTu60zbk/kA91 r3JdraCJiGEBFHhvuMnmcmdFntlMrOY7pqOW6iOojQsLk8VfoiRQKHjpLkjOe9/dReUNtyGP/PiI Ri8VOBgC5C9p5PkG8HxkTvwdE3Z7+mFHKPgj330pIzGDynBcqhonjhr9ovIec53lcW281JS0+5KX DnayFbKdMvihr+niQ0XmooubPnOvO+5nu42Y0TFqlIweTwge3mgX7TAEAKJIuSmyfZ7tZNnO3Txo yebbXw89Koh2EcVgFAJGhocZPeaF0i8XOdSjKMwIIcHwnhjNoigp/wFALnkTtXoeWBsfpU/iqSmQ 9bQvSwmxqURU+qGXGrGmjrUnQgeazpAeIEaf1zYx5RFkmR6Pxz4zLFY/NK9AfrU2FO3e+YEskPLr CqwmkbMsGszTQF3fOtgIRP9ES0xJqqCsMRzrm0bvXsHi863p7JpxPWqVD/v0pBMWqjFuT5NP011H H2psjz1qNzUrGLUjbUGagqpugpAZOLXrCMYxDtDBtlvJZj0UU2003zxkn68ORW9Vp02HbbjIpbZz ZW4IY844wWU5QjpM5nCpiov42SCC9i1tR24QA/Wgenk26iSLjT+Ym85uYDZoQeDRxpeTc7MROhxn W1w5qSxAO/3bw/+FaLyTHl9b80BzcoDX8KfgvqXvdC5jNbfZfJ+E+U0ePvP5AkWDN29wI+4tBa6z Kugxh5I5g5m8Qj/yTiGe6Nl0+MHXST0mVJc0jR297ZF5DjpGrpfrPoVvcIt531SRZU7nmcl2647t 46zuKru2k2gg3lxCTkbcDb8I/0nTjl8Jn180Xc6WTFF8QDd6qKmSN1qn0OikTsSj3uz5cVwKx+/+ r2nOnfqsQtzdK5yfNTwYwqaw+bgGDL3fTW6JN2LX7JNGNv888nsQOvlYLV/nU29/VB4nAr58Gx3P D7yavkOO54swTtuQj/s33t1W2q814Y2DLj4vW+Zy969P20Tsden/Cw7ejuIUPax7kot+3UeTMeQ3 JdMRPNhxKfgne4T3SWn2fj8Wf3r3Z5FhHPr0II/SBs0HXbzXJqbnf8MnfUXBL9GGdJS3EsjEcMt0 gWwmOBMmgTiUQ12GbalTddRmFeQVGQCATHTxJN6EPlEXRnfxbx+oGS2GSwIyQwWxFBZgFP1XeI2C c71TADmVJDzYdM5nCIOnLkoncQ0CUn4FgcWQUjchKlzyR1DEd63ThHE0hGhTc+SCdyNGfmdBhs6z Ro1kcIRXbU3iYAl1UfQFVTRYd9AVUR+RKodyMCeTTznET1/3f28jCCFXXegjhzcBB1NyiM91hXvx Edh2YZbSgIAI/4aOkIMxcYO1Rz8GMm7d44LfBjlz5zNxMHhj0l5Fx4Z8iCDb8n1q4w7+00784olS UCV2Vguc5QwD0FTeVljGkFQ4AH6e5XJORYwz94zU+FjFWI3Y2FbXmI3caFbb2I3g+FXfGI7kaFXj WI7oOH3TmI7s6I3r2I7wKI7vGI/0aI7zWI/4qI75uI9ndY78+I+ycY8AOZDSSJAGWVX+eJAKWQkJ uZAOqQkC+ZASiVgROZEWiQkNeZEaOQgZuZEa2ZEeaZEgGZISOZIk6ZAmeZIKmZIqaZAs2ZID+ZIw +Y8yOZP7uAk4mZM6uZM82ZM++ZNAGZRCOZREWZRGeZRImZRKuQmUTNmUTimUgQAAIfkEBAoAAAAs AQABAE4BCQEAB/+AUoKDhIWGh4iJiouMjY6PkJGSk5SVlpeYmZqbnJ2en6ChoqOkpaanqKmqq6yt rq+wsbKztLW2t7i5uru8vb6/wMHCw8TFxsfIycrLzM3Oz9DR0tPU1dbX2Nna29zd3t/g4eLj5OXm 5+jp6uvs7e7v8PHy8/T19vf4+fr7/P3+oCwCChxIMKAgEwUJWkA0cCHDgY8sMBEwoOICASwKIQzo 8JAFiIM2JlSYSCJFixg1CuxYiKQUkSMfTaxYMSWijwJV5iwJ8sbIn8RYFBhKtKjRoYIGHD2KQ8CN QguI4rhZlEkjFkqXFgCwYFDWAk4RCSA6gNBXrUTDtjxrlKvXtIf/okp9KoXtUa4sDQkAoBWHVb1k C30FkJfQ2KFlpQhFuzQo48Z1H0s1QchC0YyAh05lJJdx4shD1WYu8Bm0ZNGCOqP9/BW1FCZFNyeV PPSvIRySuxY6TFpw0dK7AyumXdQxcaSmJctOLbwy39qcaattnYh3abtaUatGOx0uocVDAVB+S9z2 INy0dQ+y7ruoa0Hshx8vQMyCgPv40ZPGj3/20AUFMaEfWJVdFlx4jPCGGBPjKUaRbdSJ1ZxpA/Bn oU3wGTUAg4Ow8CB5BIb03FCYgQggQaotl5xfdNk3YogZItYeUeIdEp99FupXoYXLRGiIjzOqGN8g I5ZIFY3mJQLk/4G9gfieR0UBkCQiQA445ZKCwEaUbeAVoF5l+hG23oTJaWYjmWZ59wyW/sGoUXHO EVXikImoZqQibMbYZJtPGmKnIz6e9aWTVKo5GF2GmODemDKmeZRrdM7YJzJ55imFgYY1VyQjI04q aXUTWlpIp49EqOCghJ7Z6A1VKdKZbJFiV0CDegLnqJvNVKqmIZgSMuJCkR7SZWFK7srkdcYyVBSx hYb2WmyIfqpqk1putYiiRNEVK1nQZrrqj8n2GK5pT1ZL32hd6XfntCouYimdojJaQLt4pmXCiPSm Cq6zUgTLq5y1Snqqt3vuiyszuvJ7G5qCdMqwn+M2uxVNFFek4/+tOFRMsXqdoVrvf2HSavB72EIn RceM6PfXts4OOOfD5EaTsJcF7dXqtL1+fLDOxCErGWsRHyLrutISwgS++hbLL8sE3kujtjDHa8zM PysyoJeABm1wz7d6ljQj2NXI82MQah1zv2Sauija3xbtDNWMeWy0UcyODImsq3WdN593k4X02Nzd 6unZTHe3JdsFu53ruHgj2Yh+ck8budARw2s24pOPbK6tei81wJ0oL6JywIKL+LS/fEMz84ksHP10 I1LLm6/EfVqusCK8zU65s6pF/tWO/HE4GueFYFr43GShfvaajO+qIPGKK1LyrKVWHurl04usc1hn TZn6VcsqYq7/vMAtedbFtMvc/O3JeR+91TDbLeG3sUuBPuxqvqj98o2QqvSex4vTUaBXv2HMDDXT E9P2IKGgwX1veKVrRAOzprAEFqaAJ3vdIcxlmwAiT0P/cyAxDjiaxMnvES/K3AOPFcH+rc0jSTNX uzBomckYwnUIIt/7tmPCryFsfTtz2QIhYa6tXEQgFAGA4XZGujZlTGM0MU8RuYKRgCRxidr5zftw F6UFMCEgTGCLkTwowKhdboRAfE+XdIfBLKXHhzoE0WNQU8Ts+HBAX2pjBmmTJDJ+B4TpU10aEdG7 EE4Ch3vjHwvlyBjXIFIrQGPfS15UNklK8DFSgmALIWZGSyqD/4QeeRHRFBkRm3mukkxEnM9O4xFT DhCVaozSePQoCKwsBS/TKl/Q7nfCf1DiI/j54i2AeR9h2sJD+BmlL5fJzGY685nQjKY0p0nNalrz mtjMpja3yc1uevOb4AynOMdJznKasxHzQc6lJAOACtVtnfMxUjoLoMxzOmOeg0gn9OYpz3TW057M wKcg5okDYvGTEAcFKDUECs/50CuhA/WnQhfqngtdKJ9wuuHVpmQUi16IJR31KH/eOdFkGAUSJ73J gGyVUpRmtKTdaCk6X5oomUY0W5GwKUy1oVNF9NRXOWvouVyK051y46eIQGqb6Fk8ms60qEblqVN9 OtWu3UmpSf+talQpClVGYJVuTe3qU9W5VWxgNaxkLWG7QipS17BVpCQtqzA0BEWKNQipRXRrPNFK m3/KNRgSvWloLHo1BSJ0r4c9jl//+ovACpU4RHOsYPvKWGU4Np2ZPIRkH/uYxVaWF3Sta0XuepwF 1O2s/xLrZ5+BWoymhT8DMqxmtZqI1q7WGLYVaiGKCD3d5pS2tzUpcPm6tQK4z7dETWtwm5FbnVrg RbJNrHK9OtzlFqO5U1VQD5H7iNxaFxjYVa39jOI973L3u8sI73Rf0pZoTbat+AFpReEbV/TSQr1D 5WSyIMrZztq3sdV17XobZpSrSpa//9UFfsXXXulC1sGUTTD/aAM8WXd1FMKS6SdiJczhDnv4wyAO sYhHTOISm/jEKE6xilfM4ha7+MUwjrGMZ0zjGtv4xsuFyU+UOROaYChRO2ZBfYU1kWLW1yT38WxI diwJnHDkIU+GskEqcx8fC+C4zmxcUPv1oih5T8tbEeFLFnA1zSjTlm0Rs3ZfWb1xvepIJntJ41g0 TTCTCEy5KS5acLC/N5Ftg4wp6CXZiWUBWwtKANOvbJwmGWramannIc6gHj0v9x6izEcRWR2ZYukS /pnB5CUkw0Zkm6s98UW68+Xv2tqR89nGRS80DesEIqBYE5IrJbJPUQaFr5eZLXcWWkCXsWwXudXw zgSTjbkc/ylsFfojdl3ymAXChKiZpdpVE8qde3kTXU0yaSvMOvYA0NPtJhIY2XvEWkkcfblDKctQ 45pep8GXw3Mb99KH42LbQrLr+RmXN8fdlLlpyczY3UzUZlqhdJXckubIO5eLUJ6CiKWfG4gbVKsS uMKzKbVqAeBa4SOlgBlOMPVUi3jgSbXypOC/Pzaq4jf5lSqhQiOSN1NqKxcsZvI0vkNqEHNwzi/E 64SmzqzMev9heaIHwVvhcdxsoYOfyfLEy5Lk6ODp7lPI/d3barUL5uxNeCjTMuqlNKXP0LQz98wW oa/M2opWovddkmSpLROst13yc8HAjrOlf6fLXram2jcuLf9K99blRzHtFhtaz5XnnRBGJ9ikrhY5 C8x53gWXDuEj+GjFy30p5qm7370tLJrKnN/1BvTWGSLsvrA7PKI9etJFl28w05kSYTw4b7Qu3jhy /YM4KIi6pK7uRkik9bbO8q/jp/M2sQ6R5Y7Em82NeKGT3mBf4qEdDSmJ59XZbMMCtTqB5H1MhNzr iEC/vrcr2Fcf5+Pc7/7Pnxm7lu9uT+bDOiUwdWzrM2f2GMd+nWFYm4YWx0VwjxdNsTOAzMJBX2NB l9Ar+vEepBZxDzMwJuJRbhd/kaB+Cog93bJbf6Nw5bcI7jOAHyQ2g4CCFrhvJnAWhtV/81Yy0fcu B0gUzsb/D/WjIFzxRa0jRptEJHb3R1REa4IyKjRSRbmXb+vXThRTWLSycqNzf7y3Hz7oIUIkTQWk faD3PmuEeem2Z+7FaGjhbGumFSooCBOIbftGeAU4QK+XSnGBSVfiZv32P5DUaWSYeI5whomXFzIo PasHR4jjNXEoZrUUNp63eKIkPWTGZlZ3NZ/zCH44MU8yfcT3HpZiAo9odoVGTsiUZKwgEpDgZNYQ ilc2ZDi2iqzYiq74irAYi7I4i7RYi7Z4i7iYi7q4i7zYi774i8AYjMI4jMRYjMZ4jMiIDFG2ZJQR RoW2AItIRBuCCQihiuI0EUSDE4ngjL9QQ0mCG13BF/A3/z9hsYyLII6SsIxKgYjLUI3CtT9jAT3o +Au4URrYYhVKgXfIhm4WdnizVSLruA0BeQywkS/xWCz+SAuH4S0dwggW0BH8uAg2t04AKYfqw463 MJCAgXfBcI+RlhgLMI1jJo6T+IJl8YKaMYlGUyFY0RUh+Rdh9By39x1ZkTGUsY6uM5O1RhoNMlqt d5JK4RYH0XrtNCe4gUtJ8Tk2w2cHMVoVMZTiCCEqaZJJQZJ/gWZMmZQeMok72RQ3QZRTWZO2EUYA cpRWsZQiU0MNwgJmeZCvwZIVcjIbYnkqWRdx+RrokZCjAI4Y9RcDeZTjdm+LIR+jNxY4wBdlMZB2 sS5dwv9U+QhWzyJLEbVSAxIWgIkbf7EdgrZOsVVLmoEcJGkyyDaYQuUUi4EDRzken0lPWlIRh7Yw BrKH94Y2h7lrURIci2YU9ZghtZmYBMKXYUcZhxGYm8kKUbEZWkIXAUmaL7EQpLkYPxYjTYGPIcIE fzFtxedyNpEVGKElYcEXa5cY4fFFNdk6u8mcDykfGfFcITKeHnJni0FFaJMYBRlRmPGc4ChkkREW UaEbOOgUGkk0YwEA9zkbiTGgT3EYAFItGCEXtAKcGSRorSmdV7afEZoh8McXmIGZroAtlBEVQGOa /0ErzBmRMdJqO+OW/1KRIfos44gtT2Eyi+EQB4ktAAL/eQBUaeukFvAZZxwaUQsxmuMHI+okFJsB gEGJZbihVw3CF2f5mkqhHuimlpHWHQc6FCjqFMkZGV1RnxmSg6GwpEpXNpbpOPKBUQJaMANpHzSx m//4Ft3hFCpKkXR6phmSGGHilzBCmujWo/mVkq7JVEI6VAO5GG2KHOhmLtGIpg2XXwGpohqJbgjK qHdaqXBKYFYBHQN6qHoZCsc5o5eaGqRSopAWHMjynXD4prMRp/N5WBkxqGPyGciHNQGKqKXqpxgm qJDGnIWqFfZpNCGzoo2aJnKKf0RaqmJKqa26rKvKHAByaGfYqaCgJcdJrJVRax9Hqml6qi5Ko9uF bhoZ/5BeGpx1ypxzegPYmkEmd2h9ylTMOaaquqUWGnadZqKcKEk/inodwaGQeqyYQaVCaBsgaqnN 6qL96UbXpgr2t6YdghTaeibc2q+J8YK2Aa4wEpA1hBmTCqsE27D0ARsKFKW/+qvvOrD/ohvoEapK 9x5Taq0UyxzFSWDliKXMGqmQZpi+MbGI2bEaKY6zmbGVAQudwRJ/2RQ20xXMCZgbaa3UShGNEpRC mDEFO69yEZizybHLipoXAZyXCW4jS6fvii1Ge5hL9RwrODHCiRj3IbV1+hrtJAAOGhnwhy1OWCNa kjGz1688CmnJ6rEZAwA7y6zzmm7VZkRwq0SwcLe+sf92wsGc1XInczqQnVEhTVKtbnRn4QojA1ix u6pObnkWq5SVbYurf6dFk7QgRfocYQF9/lmq0JeZOnq64YEZiKQeesuoAHt3Jhu5MDKhOGqmvuCO PGGNzCgs0fIR1jhllSC8laG8lqCNLYF2zvsS+skI01u9S8aY2BsJOOsR26sJ5piMp9C34lu+5nu+ 6Ju+6ru+7Nu+7vu+8BtjUQa9rXQfxFJk3oMj0SksovgdCaER8XUtzmsCwWQI4UvA/asJ9LtayHau Z3uHWYJqLKFdvQW6hXsUekMyVnsu7CmZTns7kigs35sg7FdWDdxDrfnB1ymOhxu7KSwXcoMbfpF7 QPP/RDTxwBeRFeWVUfOCH+ioGmpxlBdBZixbqn1Ywlt1wpyTj28BkgXjpDLrsYXhoUI4SzsDtBi6 QQGhTiyhlhwxkCCLdsp6xNKqDzaDlHa5ldrTlWHxwTxJqQ48uG4JxWd7kjRbpUt7tmv3Ht07xi5X W6X6lxaJkvOikjtZl5lSGoeMKG5clxWhxlRZtZZGldypGGZpGEJcbUqpkmcMpqagmXSxmnfCW5Pl tXUaxyBLFxxaQ9FSn+PqrICxHEy8n0XWEQdLCPk6rGcyjvNKIjjiPY2ZEVOkPSo6nDIcyg3GmSRy mhDst7aJKaA8mZg7MXzhyaOwGOuZrP/ZxdVMF+Nh/xMsQMdKLGrt1M126rGCm86ReZ9P+yhT+85/ vC+isZy1IZnNGxr6CZ4Gmsc3oKFqOJvgLM7/IaLzQp6v6bfm+R+t4yzYfLphsc1CoUB3LLQ5eqTZ yXSmXCwPfbPbxRaJ8a5neq5xnJdBWbmGix4ZoZHwjM6GobqLS5gVIsnC6qL6aqoIOyYeM5AA2NDn LMVZ3KwmS5sRxTHFpxSfaAq1ei4mqs6KEZIVoc+n3EOGuZ5MDNKDKdI9RMheMhYxTKu4otLx7B/B By4ErRby6qodG5FuualP3SQs4NQDANXoxpwgfc63m9RfG5Q0AdWwgNdtm8gGvBQbrbE9RMe/OtHP Uv8WEU1zfYK8g2vTXI2Eo5S0noSxiG2i4+zHa+05hLk2c12kymWuxgqge2qrFenOsXDLNP3XGN0u Qa3THM05/HhnuXywuQuvnEI9c1gWqVzTpXcuYazRBEYrmA1pvU2ugP0s9PLa7VmqdB3anjva6tra X6vatXDcIsvaB8E+ayrXsY1vn7GQQu2ZkDbLaKNAcEsX2Gu5/bKWdMzX5n0R8WzdZM0csnrQlIrF k5rcWGytUdy2z219ot2i2K1uiZrRLSLfrtC1Em3EjpIxUhsVVIQeqOqVwyky8Wm1QTwx6KEeTvO3 Msov9RjX6EaSNYnRhSyO3/zZ5yIr/s2eIO7gBMb/tlWLHlNy4XI7xIgr4VvLLyzO0mF9u+NVzqY8 pULstGmr260wGKSlTKqBp2kxkMN5bowZJqJhec1syUloOnpqQ+uBR9HiSmPtRoZFmi6usiaQp+mX aJs7dhxtphMI2yUS4IE9VEJ+A0zux+fTjAg+itNrfObIvP7bIn9evN47wgfx5x/REoVeS4iuGH9u AsR7FY1u6B3yT9f7vYKuCgsskXci6fEb6qI+6qRe6qZ+6qie6qq+6qze6q7+6rAe67I+67Re67Z+ 67ie67oeDU6mY77+68Ae7JL+kMQ+6aQeBTFwAcq+7Mze7M7+7Mme7M/+7MNe7LXOAheAACaw7dUO /wLeru3gzu3i7u3kHgXmXu7kLu7NXuzEPusWkO0IMO3yPu/0Du/xvuzdnp6ynuwmUO/+/u/2zuz5 buzw++4IIO3LHgPhDvAAv+0IfwHsru+wzu/NjgDHy/DK/vAVv+3MHgMRD4anbvAPf/Arse03MO3a 7uwxIAXy7vAC//GxTvEdz+4dkvFPgRCDAPEvsfKCoPEBn/AwDw4vEATBJfId3zplIGTsnvArr/DI vvKSnu1S4PPw/vBBvw0voAEvIAhDPwhaz1gyn/D5HhI23/MpfwFmv/LQzvFAT/PZ0PVcfwSHsPVc T/RGZfRHn/Qfr+xTj/ZOD/HevvMs7+xsj+9Xb/8NGvD1jpD4dx/2R78SNY/2Ju/02m7uLyH5G3/v yq701q4NdUD3gwD3ii/3UgD3pK9Q/X7w0K7w+S72Bx/tIFD18a7wG2/1hy8NQcD4hGD3or/1uu/1 v39OT9/vKM/55k71DA/uzG78El8Nua8BhWD3cw/9oh/85oT30876qo/x1K75yn771PACdSAI0E8I n1/6QTD+wM/7p39Oqc/98I/vZ7/54P8MdWD9oC/3uV/6Wg8ILxpBUkEadS91UoWDi46PkJGSk5SV lpeYmZqbnJAmF58XoqOkpaanqKMmCDGkFq+wUZ2ztLWTGriEiI8vhLyMuoyHgri2xsfIycqVFhf/ Masg0VHRqwjW1dDU0tvc2tjX2d3e4OTf4d7i6dJyy5SGh4yShIOGu7nviLga7fz9/v+OQqUaSLCg wYMIEyKIBtBRokj7FtUZ1oseMV1BEu1qyLGjR0wWzIkcSbKkyZMoU35rVepZQ1yKNvKK2EujIJvz YB7R+bGnz59zggYVGSOGLKFIkypdyrSp06dOX50ywc7fu331Ch3RCqwmPEF2cunbORao2bMNRYKC ajYKq2dHLUk1RfXfVSkbM2rNyisRoXoT/5aVJE4Kw0WHDUN7lFhxwGyPTYBwNC1uYzneKGOTNU2z Ym6IsYVeHJnhurTmit5AOykKy2etjMoVSKru/z+dDyEhUuTOzpEXeBvxlFRO2+PR19iBsKYZwaJy z8lFX/h8cnNw05Ov8iwSs/Tl0qVAN/7P7bm1rCNFEWUb8YW46i2wrG3d7tZceLcC72VJcMWvvFGy nUTMRffZaIpRJ16BBUaGoGji1XfggQ0aGNpqeCm4oCcKZqOhRBgCRJRs6UEiCnyetUabKlX1MxFM +DWyiC+T0DiRHfjoA5yAzhG4kHHLxcUceM6Z12Nyxx23WYSMdfjjkBgOOOENGkKpnJOrIdmTWhYw dlRnht0wGYrwSRiimWBu8wgCa3VWWHzzqWJmO8Q0sqNvv+XX35351UkjcT1mOF6VRS5kKJJG1v8l 5YbQMPchkdUIip2UQRJY36DhQdoiauGotuYFi4gS6icguPRcDJSBGqqqUojq3nul1Ocqe7SOEt+K 7G3Kz4vD2BkTV7fwdiMxZMk4CaVQDknoZ9Bdt6GSzjUqIaSBWvnslMuKeSV2TVZYHpeRgBJKNKC+ Z6p4qLq3yGur9sgSm6c54ox4zrTCJiitwEnXnLvqNVYxubUWzLAA61UJsrYpW5d5n4F3LbTWVTog tw9i2eRRpFF5aaAVz+mtP2p9uG5RsalmbrXpGgYqCPW+12oryzkDa23yOldrKPSqh+u5L2X0Dldf 1finQ4rwxWNzSZrDGXWSPdvs0z2CN63FmEL/mOHGolXq9DccJSoZvISxN26rpaKcaqukoGqu2KyO Ku8zosSWa75eTsUvP3ftVsh+v0JiiJ6+PHTXwe01XV1pX7bnWIKGI1fVco+VaTjDkEZs9eHINe1W 4pMtyVHIIZqo6qyl1mY6qdTAOpmo8MYqLyrpuqqZKTwDdJeOMPpCEbGA+wbwYCUGLzwlXq/icmtf Ji/mOmrGG2bEUTZMZjdRoodYM/t69CJwYwG2k0YW/cbnjPsNN/z56IOO/poovgpJSLQr3tFuPgd3 yCAwJTKMflvptv7/5yse2ACoMsXdq0zYi9Xd7KKTe/BELBMJUP/+ViwCWhAt6rtgydjlpZ3J/48j Oqog+AbmkD/xp04XTOFPwKVCMWmpbtnzCe/opwvhCEZPOFwEflrIQ05JJmZd6iHyWBA/1ggONzrE CCTggSM8CfGJ/TgHy+ASiypa8YpYzKIWt8hF+MXQLD8jy9568wjgQfGMyfihNuKUkDa68Y2neMYH exJGRzSQfzrsnw6LgcY+plGN6kCHSiozjuIMMpCEFOQP05ObHe3iJmP8BYj8SMm2bEuK6jDkIREZ yDmCkYmUaQ0fK0nKs6jkUJo8pdK+1qjitA8tfBkf0ZJYyloC5RotYxPJiqJLmdnrl+KSDMlAQaui EFNmxNygMTPzP0jihUagtKU0P4INcSHTmHPJhE0v4xZME8znXa4w2WviNh/yAPBOFMzhNNfpw/nA q2zkutc1tylHOX7CGmyDpxyR6YyFdJOdAA3oLCrXSVUCUpGcREfoBMrQhuoMk4k06EERWlBmOvSi GJVeQVMJUYpW1JwZDalIkaerkpp0pCjlYSAAACH5BAReAQAALAsAGQA4AfEAAAf/gFKCgxYLhoeI iYaCTIqJLIORUoiQkoONhkyWm4IsOAANoQUAC5KYC5WbLIeal46OqZaeoKKkpoexkY+Mr5mcmwO0 DXEAraqst76/q8qFvY6/0dLTum3W19jZ1oIN2tpwABaScddwnCzYONQL3d5tbwWD7W0AvwDXDZHz 7tf1luz84Mnrt4nctR/ipOzz9iZOLkkA3riDM2DTPWv59F1783DQxTYZF/BzR62kyWojtXFLedCY FHTXSlkqUI4azZQZFRLk9DGnTpb0ZrLMOc9fJBzY4CT8yVKdJQs/WMax1FPSPp8Q8QkSCfTaya/r unplyhJhJIMgn0q05jQa2pFG/4va0zoQqFFBb/nF3TmIq7U3LheOrBgJatepkapqxHY3MV2/XcFK XgagsmU4+CxbXmktjiIcUfm+xCbTY01pHzHiMLYAQJy2cnnS5QxSs21bprE1WN3XNWzRLNZaK03b c6Kb1sydxfYDR0IWERk7xmg1G2CLdKHbxozx9uTv02JbEl89eVbqhIQTV4XtDWFp5M+nrRuUGsy/ 76OJN3ytLf3GggyAzXuQISYJC6G9s5Ri9B2EHXqbxAfehL9ISBuAjGCzlBQWqJfbfG6RVpKFgjDI FIYFiUiNeG/FM55oi9UnBVpKccKEdCXORhuO04H4ojUoUijkhZyQKIWKHyLWYf9M0wgX5I8yUqWj kZI4aVJsqRlYXpQ9ZmRBOiFa88OHWAlmjUtSmLjlk0NOSKKRSAqypDWQqLkJZB0VCWOXMbK5FTZ5 RkiQgAdt2Kds6BH6jjQ3XpOQmvO8ZRaZFe7Z5pBvWiqFom082MZU3LWxnqdjXqlpmlOe2mOpI/bD hHA16gkkJ2j5Y6clKkLaT2ou5gghlH5eKlmmsz6VIFZyOqnjL8j1umI5oUQrbag+zQOHtNj22uxJ 8xQQ6nWVFmvKgHhd4ywnCTql66wJikqprFwKKySxnyoCQKht5NcjNmjCG2yDQFUb8H/cujPqmpJY gAOsBMO307pBvVrOo8seKu//pfRKFQ2+n7Yq7rNi+WimNkSpCmV7/W7J0ntUEonqryf6ao2Lt7p8 MaaajqxNHIZKghSgHserX8giD2wzyJ8KNym8Kd3Vcswv+wg1WRXVPPXNFGY8kb6chKolatd87fDH 8glMNqIdmwrkzzCr7E4D6yEntiWhEgaxUcFtZIHVT2MdNIqRHjKAcG/0LOjZc5mnttAym824fMr9 LQVybZwbYwO3DdCR1YPkuix5nBJTccN+u5mzaFki/a8UjZ65eJAm9t16Gyn7u6N/FoflaDScvkt6 uQeNfnTpk9Hb2D5cA3uS168nXjTimzAvOYfC0X7445tYGW7aUZcJ45zZIPs7//HDnk727IWPjb2U Jo/Pp/tor086+g/1PQhaHHHCaVt3W8Kp8FcjH1iMx77OqG911MNGAQzHIfg1LnfSAF/lGLgU8rCt DUsbnjTug8GHDO40D4TgICjXNgcKUHW2Sxi+DmZC/VmHGIdwzRv2Ar3uxeha2JKWf/7XEFIYQoY0 5NJbvma/D70jDgMwBA4WQpz+PYVj4tPgCaenvH8khYEBpMYF+dErI8WuK43Zoju6+L12OauI9+sK 7pxoRd1sD4FTdCCJWvRGyXxwJCWr4Rft4r/qeSOP8cpbf1rIrJS8AXc2FGEkKBfFLMYxPOZjnARZ iMbC3MsdrzHhHlmCob1xLP9sv0EcZMBVyb7k5S8O8ZT3aiiFY9XxkbB85Cosk8RYbrA1lamlLTlR CM2wcJfADKYwh0nMYhrzmMhMpjKXycxmOvOZ0IymNKdJzWpa85rYzKY2t8nNbnrzm+AMpzjHSc5y mvOc6EynOtfJzna6853wjKc85yksonVKEEB5A+YCdSSiEceev6SnQEtiz86FrAEMBGgkFDrQhoKl oPgkGhw6wtCIhiygDs2oJCDaT6KxaqH+BOlFNUpSaWTjNig16FgShgOOIfKkKLVNLGAaU8vws6Qa zcZJdMrLdiGLpzvFBk6HKhmgUsOoskBqR7fxFaUS9am/cGpUhboxfm2UqkH/XSlUt8oJqXYVq0xb j1enqlWumlWlTCUoWK/nLpGm1SRjPStR43rVsiYsG4aiK67WKleu6hWt94xf5ABbU5vWFUiFBcBN +/rO8OUQW8bw6hYBFFK3AgWjjHVnZZdKj9sUoF0K2qtYxDrSzDZ0s/Zs62Evu1qWYNa060RtyNzz 1dG2NiWvhW06HfvYaEVWLKms7VvValfdlvSvFkXsZdqDRc4+lK/GJSlynRuJ/80NsM8tbnQzOl2l 5iV5yQ0sXKG7XYd2l6+C/EtCyRuN6ZZXs+zdhFNTw73VZne47zVvfEWLX0GANnnupW5+c7pf+25i dm2IlWUTW5mZMobBix1w/zjPq93JZcNyFeUsayUc2wJb9hcSVG14Nzxi13K4wxWWb3z/p2ANmxiw JD7xOSnc3xjNzLIxzrCMd8zjHvv4x0AOspCHTOQiG/nISE6ykpfM5CY7+clQjrKUp0zlKlv5yljO spa3zOUuU/MUz1gAA4MRLWLUjnVhjvCBP1EZHER4FpXJ7SCY4YgzLwMRDKTEL06BJu1EaxQDaC5O dZaNUUXHGxRh60TCURIWeMsbP/glQKzDaGrQd2eI/AUdU6S4pA6yE4RujqAzSug48WckYit1S6bB QXdkWozMGXXURpLoCFrnHHEaIQglxpKzqno4hAAtP4golgx2jSVognU2jP/tqaZIQ4zgRQuywNcW jv0gFNX7KFTngbmapkJSzunEoT8WuESAhkfMgkdpHI0NLYEv0nJKjZ8+Ag7NxMGPmQZYfSPBwfXQ exAXbIwFBlAAgZi1bwVSRYLSJ0WmDJaXhpN2j1ocNYY7T3ypyR97OhMai5etMB4ShNyioeaG9o1G DJxdEFE0O1nfCYRSCFWmZQ62ErKu3Wj7xKfVwqQQNpyxT/vSzjmNQRPm2iR+ycns0HZd3xWwDR1J kAXu0/SPKCnktLGcaZ+mqDcwSkM/P3pJtiUItkXRLw8vYCOloL1ItA4xUuelcOq0LOS8Qc5PfRrn kisTEvVOMmzTeNSuy8H/mkttHGETCltkBrvEh2o9/9tNyQfdPrRoXRLpkuKp1z5nzTx66MgJEtgv Hg22aTvmuxuNmECsrBJ+EoMFsDNRf+2Pp8Wm3Ii45DXAKwnIJEVfcOo52tYOmXEZcBAJCtSlrWcJ XiM637PnoyMRRpaUNL33mMxF8IFN+l8UfzmL/9CTONZ0FoTa5SaXvu138utPudz32fDP9kWs9mh8 fxDC2dB90n6UbNyUCZ+nDacXfcnRW7shcoknDXWzI1vzHQOHPOJHVuKlStFgIooSaYkQKnYmPfaB A/d2UgfXPnu3VH0XNoJDOOinaSBkdTayX5yDFlpySmM0NKzkPIc3VE8D/xnN9XdXkzoTInR0EiAO AgxD2H2bAIRt0BZIaEg0KD9o43Vc1Tdtdz0GEh8QOCEqwkGGM3IVCED4sxTK5g68V0p/kmIadXIb kSf7Mz7ok4JPYVX+tSfgw3s+Jx+VA36fElOR8kpgcYEhWIOdwBwexDDu44PPRisb0X9/gSY0Mg12 wgRvYXFa2ILqlUKbUADQt4dR2D4yc0RJtABLVGiKZAErJA0i0UOHEIrmIgnf4kMDsA/Q9yH6NC3W 4RKcQ3PXgyJASAyf2BqluImAmEZAgTsWAhkUJwkkBGmG4nyYZGldAS7IpypcWEX+0xWcd4acqGsj cUjUiHirqIJ4ZDjMmP8N17cvw5YLHMRPLZeL8cMPCOVr2WhKDBFc1Mdzwndgn4Vp0eBJ5Chny/cX +3SJRfgLoYIhRgKAwiYmschhvWQZeHcpp3ASdGZODZlLk+dlGJmRGrmRHNmRHvmRIBmSIjmSJFmS JnmSKJmSKrmSLNmSLvmSMBmTMjmTNFmTNnmTOJmTOOUMy7gAmvCKdGgBccAzdtQAdFgSjXCRSvYJ B7MKZwaUcQQTuIMZUyERUIgo/mAILmeVYKGVAwFH25SU2SR0KXMPjcSVcRQVWtIoFdENxMd93AdJ 17hXpdENYKlNdplNSMF/qNJIbvlIFzEdfcFqqRCX0/CQEVWXTvhNeYn/TeRweWZpf7DEltGIGAVw gC/xgQ1RCkwQCqzTDteWbA1QAOwQD5fpFAPwgRiUPJ0pJg2gCXY5AJgBBzsUGnFgDKEAgBKBUCxA DgaXmVbpGR6BGQ1RQa8ZHT/QCp3ZAL2ZEb0pEbQpD6/JCJ6pENCJmQtgEMkpnQtwmZpwbrDHS5p5 m4ygne+xRLEXFdx4SdvJb66zFVFBm5EpBehZmpMjebkpnf4AnkRJIZjhIkLnFI05mw2AGerAFZMg io4BB7upE7WnDaPie6Xglv5XdrUYUe0SB/jiDwRqoMBTKBiaFGUYGgl0LeHHfQjKWfXAFT+gnq0g JsPxM6GQYEcIWpyJ/285wqAK1B5ZETmtFhUZcQ86mg95+Z8ZYj0XUaAY5IYCqRw/kxB5yRXPAQkI WghAImbnAQ7q0JgDQBgIsm8cwhWkIA7tQAo/Uw9LgqbkkBH4MWmRJpsdI6WdQKXAxgKY4Q9/gQPd 6TpcAQ/1MJ8CohwoylQLoJao4KAIiBhho1jd0CsHcw93txUrQZSQKg4X4RlsQwo34RJR0SvkMFH0 iR4XoaWIShOlAqkJJBNRsZDU0CiaQA5VGDGd4RIp2k+PGoQrgSHzSZcDEav1ICBX2SjiEH5cUQmR 2SjkqWsGcg+lIi7AxhVtERXvEYSDGliNKXQJIRKCyj2fGm7owiVkif9/+YIqkdMNBhKXMGEMUWEU a+orqZCXhCIOsLopRZcj5VgSd8p2SfiVcZgcTlGrhmkaAuMPjhYtmBFFcdmYiLqrttqwCRpY85kg 0YmoZZiYBlUKtdpP1zaj7lKt/Pqw0UKiDkuvYUNR9JexebmrChuXQgpSpTGfDNuYElER1lA172Cw NwgWplqsHyuUwhEPAEt/OTKwCRQ+X6WYe/GnPgJsHju0cqKad6iwKRqXz/pWBuOwtdqY8MdUhjkA C/cQAYuyQaGyMhKX6+qyAuu0Hwurp9iJAHQShEIOH6WwHHJuXhe0t0q0SKFxDIu2ucqvezln1NpW tcqwCqOeM8I9gTv/slUrXpgBYG1FKB8LE4YTsKxzEwDioe4JdYPgoWRrFNwHE7GguYkbpEXjD4FK E4iBFAMoJFN4rX2xDXiLHURLthkBidOqWgqblzAhEy2LtWk1n0uBoHsLpWlDte6Sse1KCBEVD/zx sah3FwkRlxuSl7hbLrGSEPn6sHRXMqDbVsyKeLfboH2pEUYBneOqesTBpIiIq38bcz8wClT5sJ2b YMgSs0ERt6CAHr5Zv9fyvhR7Ew0QGoTRtOULv/KbNuqppBqHvBj7Vo3yA5XxA1AYiWnlm9N5qQDg LYqqWgtDDAYBCf17czfbANdBKNd2YwdMsQ57tihxLW9AvvjLrqmX/7g9dG93SYT1yq9CqRviUKts 42+n+6FxQBMZYaoAxyS7KyN21xYGHJk9jA8JYQHW8lul0bimgC9EyWtGmVa8tp+E4yJx2VIb4RRI zAjfIhML840rvLLuIroFVMTzMcNJvG+UM7FT1AjNtQpK+RKH+g/698fU4AwTosey4JNC4pT/UDuF gCZiGUGIrAs9GaFYKhnhe4SC3CZeqZPM5MKc/MmgHMqiPMqkXMqmfMqonMqqvMqsjDWbrMjnYFgs lUuqYBmyxzqV4cjQ4HayfGfEwQS09A+ZjMu5fCmw3GTc17fayMabkm2xQF9NR8U+rG+BFcWW0puh 0gkccx37Ky6ndv98vVfJJqHMSZbMN/gzIBx+eQMOBbfDhII5BnF5UdEcrwgi3YBD0aKNxNAOXLOE nSPBGwydFrYThuGnn4Uhlgs2cylk5iw+81ouiLG8CeQU28u9zee+mNEKdCu4qvW7PmMIaRUL6WoI 5lcfe+sSlSu0Cn1Wl1Sc3Omd/hMaElwikWLFaot4RnEPiDGzi9QxwhoJnpy2uvagurrDHPKebTRV SBuHbNKaGDSdm2KbZekj/LkgNf3Sr7mcUdyfbhcKUQy08ekfLc3VodCd08mPv3kpeTEpMEp/W8Sm 1jG94HvOCSYOpLivlFtdRce6yHiHWfFRyxubDZZG5yKtnJCxjnH/lRR7JtqRPBIaqigjJTmRpJjB 1nEdoqLCojiHfRi0o3C41nIdGhN6sxJxr1/BFaVgp/WxqLGwJERpAa1QDFshEU7R0JxAE/pU2hWL Eit804NAKDLRKBkhGERdHSiC2BxiEE4jq0mYFLlgpfQgZmma3IcnvBKhqvuaJq2wALRtUcSwCmKS RN2g2CO6AHBaL2f6sKm9vax9inbtvkKiuqbRrGBKrx4nKHg611GUF++I2Ajat+TMHTNKvrg9CqLN wgDM2RCxFscTFH6RzjfIfcB6CdZgKIC6wzqN3xFlIFyx3fjFs+TKr/KdI/RtIDRBRqxaMEYxtSpN ztkZLRKR3757/4PMmtrt6t/bAOA36NSVk+FyshRGutEbHbvV3A5wMCpRKi4/A7b67bdCDak4GxJx AOOrrVq1ityFa89BIbVcq7v2i22L2Sor3uV520Yg6LDkzNNy4jrwjRT5oK04fWdkyjiR6eP1y0K1 GhqAExRwfLG82tsBC7N/9LBnHpdX/uHBq+X1wOX3lLDekMOIaCCLm9CLuxzvuNhN/ucWS7qJOxV9 LgicLnfMJxRTUemqlycpetKV4g8SYQzhelVqTKOByLmOkRF8bQlrarwyTuS8ruA3nZcPHarbWhqP 6TfFO6kW62lGMef+MN1ofoNqSTFtYKl1XYYluKyhlSb9Wck9HP85ss0I3e3sPewlxMDbiXt57xvs n6piMtG7OSrZs76+FOvshp5WWJ7o3huqDGeuya7vSzHF5U4hC0yclZDQifvUPzAVBa57rJ5g8ZCk aMIV16LncrLAtnkJ18kdTtEoHAoSJozU1wmadXxtVhnbSJ2iI2O+nZDxCU2gCAgSBMw+0+mbIDxD Fuan3LHru02/vt7G9THw71DwqnXXcDAK5KAJF3HL0yDNyWHTt41zp7a/tkIdcxKhrchv+7BAunD1 K5++kuLqAJChGzJuR/7bQd/rKQ+9TCCx4BXEL/8OmVb1b59g6hD1jVnvgXXvEKvoclLFfk4I+7Cd wNrHx6D0CUP/0m4nzok/xZFc+Oewyc23CAcS8Y1/+IqvC5XPCIQfDY0ge3xcGJLPS5kP+bzAvm1y zJC8Hkyw+a3c+q7/+rAf+7I/+7Rf+7Z/+7if+7q/+7zf+77/+8Af/MI//MRf/MYf/BaQ/Mq//Mzf /M7//NDP/Mc/DWXQnQVw/dif/dq//dzf/dvvQ4lg+rwvAB3wBShw/ue/AeqP/uzf/uyv/vAf/+6P Ag9Q/w+AAuB/COKf+2UACFcoMCKFWFp5F3QSPhOObJCGWBKUWi10mHl5mC1alFg+PiIwKA+mKAup qgJSra6vsLGys7S1tre4ubq7vL2+v8DBrQNfOWFfpsnKy8zN/86mXzBsRMoFqqrC2drb3N3e3+C2 ZR0bIqXP6OnORNPV16nh8fLz9PX2tMQwHcsqQ6FE59QJfIACkopkX94tYHWvocOHECO6GlcOWTIi F0xEuREFQMBlKDYw+3JwHZsqyjooZCGxpcuXMHvl25csTIMGBQoA0IngY00kzFRIcVZwQskHXwYo jMm0qVOXFEVYJNhggAA0Asq0KnPFlIoYUnyEcfUF7BChrY5ePJlSoYWn9upoqNPKBQdXc+HqtTdT mYoGP34UQEMYTZkFpjao2CClg48Li6UMQfKFiBQVU09BEglN6TWGe+W5mOGilY67UjSQDs0aXNTM KgAIAIADwP+Ct1EGmOoAIm0YoF96dwgjtBm7HG3fvW3dza4GKXVcPIcV/XkQDqiZa/fVV9kGwAVq 0856wdTlBzFU/H5g6YLk4iA3I/S8aju3Gatx7cFvv38uAeRIBRJOBcRRQBlvcWXeEFpcxlsYiDTo AwqSfXScMle45R8wewQhxR4u0OWKCzqkNkOJQexRV2l17CHihjBKYQEO0dDETwMGEjYADgOco14Y RBxEhBZfhBHGBmGgoMKEyRTFGUEKgRajLjrw94oOz5EoRRCr4aeiKxzMkN2U/QmgwpKZpRSHbUwI gMOTAzFzYTIZKkfmLmHOAAuWs4QZxGkq4qfnnf3pNoSNzaj/QMQVVxCRZpxNyndKlITqooEOKr4w w3StgCjFARx82QoPPNx1qaiVtmZBASiIAOmrzYTBFp0apkrLaJu6Ep2HLzwXphQc8KCDDsICy4ML yEIXbIm27rVqq3DCCukGkkL5jpTNwjIDqXd56spp0GkQRIp1BMuBBiEGy8MBLpDKQ7Z7EeOYDxLc kcgdWIzyyBCSTCKBJZdgoAkGnHgCiiiFsLGvCKH8a+8mnTCSsCMUR1LIxaEcTMm/AAecycAE3xFx CwjUo25pVrZSRxCXBlEqsezuQepppCJL6qDwPlWGR1+gENIGG/gs9NBE+wz00UgXrTTRSAO99NNQ C9301Ef7/0wEFmDNU4cOpW05nZ4tHsDDHhzQjF27wm49LLt85gzXYTvlJPfcdNdt991456333nzL rdZuEsgRj2qr7aGDh68cMEOLw+pwALvHomtXHdvyoAHhXbvtlAWcd+55vhhjcaYAnpdu+umop676 6qxbYEIqPj3gQ8nhqPtumKVJJ0WIW7+Maa7tuiysu2S7q/l2CFgcyhBJLefUBcSp594tqUQrO+3g 2P4hBx6GKsXhZ7/4qQtkb829XXdpLwsInbTfQgzs5+FKC/K3QocoWvQmRQwtTG9/C61gnyGmFwU6 FIIOG5HCJuonhfe9AgGgE0ELEngBhIlAfptwBf9AADH3gf8AghdrEAgPmEAEaKEQWnBPJ2KQNVtI QHmi64BWnncQFAynA0pqoSxYsAAcMKNV+gOHao71J8S9gmwHkAXLrsOyELXrXNvKHCxiQIMqWvF9 NBCBK7LYCjZYkQZVKFkLwJjAPFRRRlX4ohajkEYrVmEjIqhi1mgAwPl9kYxSuKMPJEMDO8YgjndM 3her0MA7vhEEd9RiJ+h4iwvAkHkDuMHzvvCFIcBiQv6LRSr+9oAcNCgehgtUqXanotIMaxYru065 jqWuPVxKirKIowa52AoumpENGxmjIqtYxwmckYpafIUWaICFjWCBkYAMJiPtWEcf0CAGCKClK2Rp v2e2gor/dcxjH4W5TGfyb5kahKYOZ2HBjKlAhpujZCZdUcFZ8NCHIJldPMRGKsWN8kStuE4tuBeE 6HCPWJtyF7NmQc390WAC7ePiGP13xjGS0YxnRCQxsRdH/SFSi3H0pfzAWcg6DpOFB2Uh/Pjox2uC U44sFOMyP0rFKuSvF47kV8YgKclWXGB6N7VpDJDAwRbGwH8gQEI4XYEEHSpif0hIKk9dEYYHWFIR QS2qUtfZik0yw5PyINbMghCiLaVGB9GpxVw4IMUQaXWUtCgoFRNZyBY2lJh0nEAVvNiKPPjyoCUr aB4xSoMLkJGjY5zAKMi41iuStJpZw+YW1VhIwXrxjQ1s/6MIsIeLcobinDNsxTFk1DPODuEBSFAP U9EiBaBcEyn6I4j+ygPaZQi1FSj4goxM4QOCNBUpjIHFO5lRDsp+A23HItZdyNciYNViBl/az6V4 gFx3jSkWag0pSHfJ0D4utI0n3OY1M8pHi3JRlnEcYzYbC8iSUZENIu1NQceY2JM+M6XkrSJlHSnN RsIQBs17IHtqu98HgAC0otUsaU17mdhaZigPODBnmqpUHT5AKE090wOSJLuDaHIB1oPBeMNhl9IQ j1S7m4v4jlii0pDtOqQKAqjAWovoBnOvpSVmXQ/aVoeCQK+17OMxPzlMLJBUooBl5I4N+uJWOHN6 cWxvNv/PyE0ADvkViCRkLiyLBRRcIbOuONOZNtCBcw4ltGMRMFEfUNoEHwQsDwZthNGTmU8OZSyl 4O9nKdRU3S6gALz1QRAHhx1QjZJrUkCuBpIYC/N51RV/ciV2OEVQ7QJzi2v0oiOqqMJnRkGCh83i YNeYxklDlpoOHa940UiD3oAxhFLwaxZ9yYZZZpPVhugoqT8418HuERcxZVgokrSAOcSCv1oA9pcD LAXijFkKHylOaEthJDK/AgVhHko/CHIQFcT5PLCoHjM0bDLjgSqJpzyAK2GpgWDtbmXcI6WxQFyL E7oiednEtIzyxYbH1HWywgxmvhxRzFZAEBLybGAwoyD/Cgam+oL3pkNp9SVvRwq23/5G+L0VxrCD 1y8PEgSBKOYK8VuEDhRWZoksKDlbCg1bGbc1RVM/64OkfhYoRf0CYxi8DEu2wnpe4Wxut3LnPO85 HrYT3rFItZ+7aApEkDvXuZm4Hz2p73hwwQAMee1rWeQ01dPj6U6VGtWk7vTq9ttpby4AFrErFQmZ 3PrZi6pZ2b1C2zVXeD3oeTh3lftce5AZphRXJemQlTpl213NoK6Xj1f5yqHBiCxqu3Mp8BDPyyjH z7XmgseVLUQyG3qwNoUl0rjye89ZWSvQNWLCM0XqoaN6aC5QECg3FQWZhLsy5H2PkwmPrER3JbfW 5b3R/9PlV5nHmembYviQq6oDJJHwA3jzisNA3i8dt0flzsWt3dmMe64UFbhGdJezDt8pJngkKqre mhiIJQwBf/sCYifxhmi1lBwAFQeiUyoNjPJXGvhSV/O5red+3yXh1y9ScRuEIgAL0BX8EH330E/V 8T1E9yErIya7M1AmkkRFdGj/xxQIkzESoCT0oRAgGIIiOIIkWIIheAVpUkkG9xB5YiKLgx2o1FUi IigZ+BR/xIGMwEnSsoM8GCfUooAO0YKvgB+Xo3R7YIG54go0WINOYX7+0jEfUzCfEAoTszBPmAl0 YDCioDAVYzGGpzGVAIUfAzJSOIX21hLRkSlddYS7s/8ap5Q4amhETNgUJlCHdggCeJiHemiHCNCH CIABj6BrDiMwWaiFQ0AxXeiFGQOGHCOGBEOGIuMJZgiEEoEfsIQqR5Qyc5gtWEAxxqBh0jAJh4gF 6EcDREAEE4CKrAYDOYAxrJgD/uAPjAADMLA8/uAD9IMFdxBCtDgEZkhVLREmalh6u8MrEriJ2YIA j6Ak+wAQp9hlw7F8SoICADEBIpEDAIExi3EQtYUCEqAYyJcDQEMEQYMFGwAQHZCOXPYAjAAKgaMX o9E1WmIisISMzdIIkIACk2BDMpeOPhNhKjABHeCMBEGNraJrJaEYyAAQ0NAC6UgHCkmNMndOyXAw PjCyTk0RHSJSJSqjO/YILzEQiBvQM9C2AZswHIyQYD1TGT6jKEqSGJeFfszTbIPQAqD1kOXQVNRA ECipj+74kUB5eoF4hZogMhIjAlyIiIq4iP6yMY44hh0UMWaIkUFZlQ4RkvXWMJZAiBGzhUq5MF/Y lE/5iJAoie1IL1aZlhLRAoK4lR10lEmZiGHplGMpMGWphfRiAmq5lw/xQXe4h3zoh4I5mIQZmH8J mIgZmHy5mLIQCAAh+QQECgAAACwLABkAOAHxAAAH/4BSgoOEhYaHiImKi4yNjo+QkZKTlJWWl5iZ mpucnZ6foKGio6SlpqeoqaqrrK2ur7CxsrO0tba3uLm6u7y9vr/AwcLDxMXGx8jJysvMzc7P0NHS 09TV1tfY2drb3N3e3+Dh4uPk5ebn6Onq6+zt7u/w8fLz9PX29/j5+vv8/f7/AAMKHEiwoMGDCBMq XMiwocOHECNKnEixosWLGDNq3Mixo8ePIEOKHEmypMmTKFOqXMmypcuXMGPKnEmzps2bOHPq3Mmz p8+fQIMKHUq0qNGjSJMqXcq0qdOnUKNKnUq1qtWrWLNq3cq1q9evYMOKHUu2rNmzaNOqXcu2rdu3 cKnjyp1Lt67du3jz6t3Lt6/fv4ADCx5MuLDhw4gTK17MuLHjx5AjS55MubLly5gza97MubPnz6BD ix5NurTp06hTq17NurXr17Bjy55Nu7bt27hz697Nu7fv38CDCx9OvLjx48iTK1/OvLnz59CjS59O vbr169iza9/Ovbv37+DDix9Pvrz58+jTq1/Pvr379/Djy59Pv779+/jz69/Pv7///wAGKOCA8gQC ADs= ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: base64 content-location: http://ad.doubleclick.net/ad/journalofaccountancy.com/Archives; sz=336x90; tile=2; Topic=Tax; ord=972412513? /9j/4AAQSkZJRgABAgAAZABkAAD/7AARRHVja3kAAQAEAAAAZAAA/+4ADkFkb2JlAGTAAAAAAf/b AIQAAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQICAgICAgICAgIC AwMDAwMDAwMDAwEBAQEBAQECAQECAgIBAgIDAwMDAwMDAwMDAwMDAwMDAwMDAwMDAwMDAwMDAwMD AwMDAwMDAwMDAwMDAwMDAwMD/8AAEQgAWgFQAwERAAIRAQMRAf/EAOgAAAAGAwEBAQAAAAAAAAAA AAIDBAUICQEGBwoACwEAAAcBAQEBAAAAAAAAAAAAAQIDBAUGBwgACQoQAAAGAQIEAgYIAgQHBxUB AAECAwQFBgcACBEhMQlBEvBRYXETFIGRobHBMhUK0SLh8UIWUmJyIyQ0F8IzUyU1JriCskNzdGU2 djdXZ5e3GCiI2Ck5uRo6EQACAQMCBAMEBQYIBg8JAAABAgMAEQQFBiExEgdBEwhRYSIycYGRFAmh wUJSIxXwsdFiM3MWF3KCszS0teGSorJDU2OD0yQlNic3OPHC0kRUNXa2d//aAAwDAQACEQMRAD8A 8V3l48vWH3/1661sKwK9CAvs4en28uWjAUBNDKHD6/r+oNKKPbRSaM4cOn2+Pq5c/HSgFqJehcOP hy5cPX08dG6SR7qLf7aGUvIPH8PfpVV4e+ik0ICfV9v46MF5mgLULyh6g9B0NqLc1jygHvHp7Nes KG5oIh4ePP6dEI9vOjX+ygDojC3ChooQ/H7PVzEemkWHjSgNbVTXh20wVvxH4T1M6Zy/2RUIUTpm 4f4QeUQ9w6tey818bWBjA/sZ1KkeFwLqfp4W+uoHcmMs2nGb/hIiCPoPAiuumH0+vWwms9AoodEN HFFDy9PTx0k1KCiTfh6B0DSDcaVFEG9Po/hpsaUWiDc/T06cdJGlRRRuGkDSgooQ5D7h0mwFrUcc 61U4ACpw9Rh+8fq1U3FpT7bmp9TeMfRXQaJE/MPDyapf8yzDyJCIcjOThzEPX8Ig/WOtD2DpJyMx tUlH7GHgvvc//CPykVUN1ah5OMMGM/tZOJ9yj+U0gmg/41fj4/Mn5e8QH8dMdbH/AGrkf1pp1pp/ 6hEP5gpq1EEVIUAQ+v7A689EItRgaAIent0Qj7aNWNEIHjQ1jQWr1fcOuvWNepzioh1LuQbtw4AH Ayyxg/zaKfHmYw+Ijw5B1EdSmkaPlaxlDGxxwHFm8FHtP5h40yz9Qg0+AzTHj4DxY+z+U+Fdliod nEIAi2JxObgKq5wD4qpg8TCHQPUAcg1telaNh6NjiHFHxn5mPzMfefZ7uQrN8/UcjUJfMmPwjko5 D+HtpyN01ImmQ50mP4ddIPSy0WPINIngKOONFDz0m3KlBRRvT7dImjiiTD69JH20oKJP4egffpF+ fClVosdItR6LMHT7/wCjSTCjrWPZ7uI+nq161e99RTAOocOHT7tclgVvZNDAP6P4By0cCik0Mof0 enq0qBRWofDRrUWs+n2aMBxoKNL0D0+7oGlRwFJnnQtGoKwH2+77vr17+OvVgefP7eHt8NBz40PK scfX6+Qjy0FDQR6h1H3/AMQ0U8+NGHKizen9Ps0iwowp/qTY7mwMikAR+CC7g4gHQiKCgjx9XMQ1 YNn4r5O4oAnJOtz9Cqfz1FbgnWHSJSx+bpUfSWFdhMPH+rhrZ2NZyKAPT09OWiGjCih6fw0k1KCi R0g3KlBRBh5j7PfpsxpVaJNx8Q9OX16SblSooo3p6evSR50cUXoh40amJBi4kJIrNsXzKrLeUviU odTHN6iELzHUBj4GRn6kMLGF5new9g9pPuA4mpWXKhxMI5MxtGq3+n3fSa79GsUYtggxQ4eVEn85 +HAVFB5qKD7TCP1a6D0zAg0rATBg+VBxPtJ5sfpNZLm5UmdlPlS82PAeweA+quUTZf8AjV//ANvN 19wayTWx/wBrT/1hq/6Yf+oRf4FNPDr14+31ctRJH20/rAhw0UihvQBAB0QijA2oPl9/1enDRbWo 16DotDSho0WeuUWrcvnVXOBCBz4Bx6mEfApA5iPqDTjExJs3JTExxeaRrD+U+4czSORkR40LTym0 ai5/h7T4V3OKim8SzI1QDibkZdXhwMsqIfzHMPXhx5AHQA1u+kaVj6RhriwD4ubN4s3iT+YeArLs /Pl1DJM8vL9Eewez+X204j6ddSZpkKLN00ifdRxzpKbrpu3GlxyoA+n8dJtRhRQ6RblSlEmHn6en XSRNqUFEm48fTjpI3pQUWP1/0evSLCjiih0kaUoI/wAdJmhrABy5/ToBQk8ain6ctcmAVvdCDr9O jrzop5V6DNj/AO253yb+dr2MN2mHsq7Ua3jnK/8AfT+7sLkq85eh7qy/uLkO2Y1l/wBajqvgu5QT b5mdpzpVt8CSc+dookY/w1BOkSl6tv3SNG1CTTcqPJaeLpuUVCvxKHFiZFPJhfgONWTA2rqGpYiZ kDwiJ72DFgeDFTcBCOY4ceVSx/8A4+O5d/58Ni//AKzM/f8A0y6Yjult4cocz/ax/wDS06/sPq3/ ABmP/tn/AOjqH1j7I5qZ2tdz+/mxZzWcZM2z7gLHgGYw7WqYElTLLM1PcdStv8xNRV/kZeHnSRh1 bOvJN/jQaShyNyEUIkKhhTnMPc8+o7pxdt4OMXGXCJFa/wAdjC0oHQARcBePxWHE34VGZGixYehz 6zkzBTBIUIt8PCQR36iQeZ4cOPAVSjEUNdTyKy6/wE+Q/LICB1hD1KK8yJ/RxHW76PsGeS0usSeW n6iEFj9Lch9Vz7xWW6huuJLx6enW/wCs3AfUOZ+u1a9aWDaNl1WrNP4TcqLc5CeYxuAmT/nETGER HzGAdV7dWBjaZrDYuIvTjBEIFyeY48T7TUvoWVPm6cs+QeqYswJ5ePDgK18Px9OXUdV0VLmvumvc q9V6O6P9vVvt2qbPSb2rRO4GyNiZCuUe4z8Jie2ZEm8g1OnXxmycs7ROwVpxVTIg0RBLSjVGUMyk XirQV/jAQ7VJdwlS9O31oup6r+541mjyuplBdUCllvwBV2NzY2uBe1uZANkzNr6lhYP7wcxvBYEh SxYA+JBUCwvxsTb6Lmq69iGyXKvcM3K0/azhawY+rGQbtE26ZipnKErY4WnINqZWZO1ypJGQqdUu s2ku4jopQjcqceqUywlA5iFEThNa3q+NoenvqOWsjQIVBCAFviIA5lRzPtqN03T5tTy1w4ColYEj quBwF/AE/krku5PA1v2uZ9zBtzyBJVuXu2FMg2fG1qlKe7k5CqyE5VJNeKkXdffTUPXpd1EquG4m RUcsWixiCAmSIP8ALpTBzYtRwos+EMIZkDAMBexFxexIv9BNEysZ8PJfFkIMkbFTa9rj2XA4fVWK DW1GEe6mXiYkcP2xk2iZw4GTaCAmFQwDzKZwYA4B18oB69b32+21Jp+nTa1mqVyMiIiMHmsfMk+w vwt7gPbWVbs1pMvLj03Ga8MTguRyL8rf4vH6/opyEfw+/UqaZAUER+oPV6evRSfso1qLN09fr93D SbUcUSOm7nhSgrte3fb7ftz2VIbEeOBhkLDMNJaRPJ2Jy+ZV6HjYaPWfu5CZeRkbMvm7UxkyN0xS bLGO5XSJwDzeYMI9RXqC2F6Yu1eb3c7jjMk29hzQQiHDSKTLyJsiVYo4seOabHidwC0rh5owsMUr 3PTY6Z2n7Wbn7yb1x9ibS+7rquRHLIZJ2dIIo4kLs8rxxyuq3ARemNiZHRbcbhBuDwNe9tWVrHiD IxYs9krpIxwaQgXD15X5dhMRrWUYSUI+kI+KdvGKqLr4ZjHbpGTXTUTMUDkMAH9P/fjYnqU7V6d3 e7dHKXbeotMgiykjjy8eXHmeCWHJiimnjjlDJ1ALK6tE8cisUkUkO6PbLcvaDeuXsPdghOr4gjYv CztBKksayJJC7xxMyEN0klFIdXQgMpFdTxXspynmDbnlHc5Wp/H7GhYke2djY4idlbG2tz5Wp1iB tciaEYR9UkoZymtHWFAiIryDYTLEOBgIUCnNk3dT1pdre0XqK2v6ZtyYGvz783bDhSYk+NBiPgRr nZuVgwjJllzochCsuJI0nlYswEbIVLsWRbxsn09b0332o1nvFpGVpce2dDkyEnimknXKc42PDkye SiY0kTApOgTrmju4YEKAGOibdNrGat09pd1fD9UPMfpKSTixWKRXCKqlZbuRVBoecnFyHQQcPjIK A3bJFWduATUMmkcqShiXb1EeqPsv6XNsRbn7vaqMP707JiYkKmfOzXS3mDGxlIZkjDL5szmOCIvG skqNJGr17tT2Y7hd6NZfRtiYRn8lQ088h8vGx1a/SZpiLBnseiNQ0r9LFEIRytmiHZJ3E1iKkJJh fcPWSzFbEXNCs5e0MlFieU3+hRz6TqrRqB1lUzAmdx8smoJf5jEAB4cHbC/HB9KWPrSR65tze+Dg 5UxjOc+NgSxwoCOLxQ6g8vSAVaUQiaQXAVH4X6X3R+HD3vm04tpurbcyciGMMMZZspGkY34K8mKq XJBCGQxobG7LxtH/AAbsMzrne8ZOx1GjU6DcMSHiUbhD5Jfz0QsitMqyCTRJiNfrdoK6ASxxlPiC JEVUVE1EjqEOA67n9RP4kfp19Onb7aPdPV/31uXY29lyW0zK0KHDyUdcVYWkaUZufp5j4zBOj4pY 5UljmjidCK5q7T+kXux3Z3VruysH936PuTbhiGZDqcmRCytMZAgT7vjZQf8Aoy3VwRkZHjZ1YGtv yP2Z949bay09DBi3IPy6JnwQ9LuEoWaclL8QVW7Nvb6xUmrh2mml5gTKtxU8xSp+c4+UON9ufjL+ jrfG5FxM8bp29Bkz9An1PT4PIjv0hWlbT87UGRCTbq6CEsWk6EHVXQWrfh+d/dt6QZ8b9y6rLDF1 GPDypfMa17qgysbFDMAL26rtcBepuFVXRlQssxb46hMYZ8pcJSxtKgyryiJm8meyvpROGbQyjdwC Z0HxpRQqAkP5RKpyNw4a+lGp7s25pG08jfWdmQLtDF06TPkygweEYccJyHyA63DRCFTIGW4ZeIvc VyHh6Hq2drkW2sbHkOvTZa4ywEdMhneQRLEVaxD+Yegg2seBtUnt22x/MmzR3SkMpO6bNM741ll4 SZoklOSsSm6hFGZJGIfrzlbrThvJoJSCCoFKkomompxKcwlOBOZfSn61ez/rCxNZn7Yw6xh5ehSw Lk4+pQ40E5TJWQwzxLjZeYjwsYpEJLq6ulmQBkLbH3t9PG/ewk+nx7ykwMiDUo5DFLhyTSRBoigk jczQQMsgDowAUqytdWJDAQ54DrroisKvWNJkeIoaL4gPLp7fX7Ouic+FGtbjXR6JHlH5uSOXiYo/ KoCIdOQHWMHtHiAfXrSdhacpE2puPiB8tPd4sR+QfbVN3VlkeXhKeB+Jv4h+c10cenp+GtIqmiix H+j69AbW40YUWbp/HSLeNHFJjabtS60WbppJqMOdEjpJqUFFG0keVKCijaSo60WPp6tJNzpQUSPX STUoKxohtQ19r3hQVFAPo4+zpw1yQPy1vpo5JFZcQKkiooI+BCGN9H8oDw0vDDNO3TCjMfcCaTkk jiF5GVR7zXfsLTOSI6943i4232WEiELvWPhRrSySzNkmRextF1yJR7N4VBMF1ljnOHlKBjGER5iO pE7XzMmCSWaOJP2bG7WLfKfAXP200Gt48MqJG7t8QFlvbn7TYV6yP3bEvPRu9jbWWLs9mhmxtrqB 1GUNPScQ0XW/2sZFL8w4RYOUCrLCQpS+YeflKAeGqj2G0DS9V0TLytQTzCmZ0gG1reWh4+J5+21W Dunqudg6lBBiN0hse5Pj87Dh4VNbtsYuwZmb9tvlKjbmcvOsF4Ikc1T1ryzlZo0GWmoWt0fPmMMi SaMQ2UZy7h/arg4rRYlgJWck5NISCQps3qvlarM93ZWft/vbiz7Ww0yNSTEVIIB8KM8mPLGC3EfC nX1vdl+FTd1HxBxoEGLq/bSeLXMhosNpy0sp4sFSaNyBwPFunpWwPEiyseBrr3y9pHYa67cz3uP9 s/O2T8jY4oE1GxWQ65lFVu6Xfx7m4RdGlVWDRaiUKy1W31aesLNZ40fIKtHsUb5lsKYAmZ3ouz+5 28f7cLsbf2HjwZs6FomiuACEMgufMkV0dVYKVIZX+Fr8emn7g2Tt3+zJ3PtXImlxo2AdZONx1BDb 4EZWUsCQQQV4i3C8esU9qXYlgzZpiruA92/OuZ6BV9xKjQm3rb3t7iYccj2yAXZupOOtM/JWCBsK bhlOV4U5dJNAkYyYxyzE68kq5kE2CdW7gby1PV965Gh7Qhhkkw0CTTSk9AdTZlUAj5WPQb3JYNZb L1Gc2nt3C0/bcWp7gkkRchi0cafMVPIm4PzD4uFgAVu1zYca7nHaf2xYo2eYb7lfbhzRf8y7Osp2 YaPZYXKzVgnkPGtrVkJ+JQcOHjKvVA6sISx111DOmbuNI8YvQbKpuX7Z6VZCu7d3PqOVqsu3dwQx w6rEvUpS/S62B9rcbEMCDYi4spFjMavouHBgR6vpMjyYDmxDfMp4j2DhcWIIuDbiQeHnq4cPr+rV 5ItVYr9WLLe/bGW1x52ldr+4KJq7vbxv+235Dw5epa1IIKw0NbonHm2uJx+0s4vTGjz0K5pZHl4G WIuT4JDybVwsok2bOBNzRi6JkakNU1HBLDOwchZFA5lS0pa3j1L0Ky/QQBcitnn1KHDOFh5QH3XJ iZDfkCFjC3/mnqIP0gngDVCOyPtnz3bH/cq4mxlGNJZ3gPItF3EZA25W2RFd0MjQneJLiV7TZKVU AxHlsxnJuAjH4if47hv8m/ORIr5MgXPWNwpuLYEmS1hmxvEkqj9brX4gPBXHEew3XwquafpLaRut IRf7s6uyH3dJ4X9q8j9R8ahM67Vdv7mXfK7hlOXtjTGmK8f7hs0ZCypkN8wJKEr1WRv71kybso9Z 5HM3c9YXhzFaJuHCKCTdBy7UE5G4oq6fpeZhbF7faZuzW4DlZGRFGmHig285+m/mSGxIiQAGwBLk qvDquKRnY+TujduboOmS+RDE7tkT2v5a9VuhBcXdjwuSAoDHja1S2xL20eyjvsncj7ZtjW6zctG7 oKnWrBJ47s+ZGEEri3LCtdRJ8/JsGDHHFclHlcTUOUVCpHiZVBoYztFm8RbqlG4a13F7ybMxINwb 00vTTtmZ1WVMcsJoOvgqkmV1Dey4dCbIWQsKr+nbQ7dbjnl0nbebmDWY1LI0oHly9PMgCNSV9vys B8QVgDUOcVdoTD2Vu1lvH3IR8/miH31bHsgZKpWZsQubHRJHFzQuKLHGy9vdo1xhQDXVBBpi1aS+ G5/vAsgpNQzowB8uApES1DuPqWn7+0zRHTFbaeqwxPDMFkEp81SEHUZOjjL03HlghHXx4lTE2dhZ W1M3Ulaca9gyOskfUhT9mwLHpCdXyX49ZHUp8OFSS2sft88cZ97R8nvTmbnmaO3TWPE+ZcuYmxpC TNILjyaiaC9ny0eHlq49oL22vXt9j66VRNZtPN00wl2hjFIJFEzQW4O8WbpHcRdsRRYraAmRDDNK yv5imQL1kMJAgEZa1jGb9Dc7g1KaT29xtQ2idbd5hqrQySRoCvQQl+kEFCxLgcw4+Ye8VBvEnbS2 +l7MmZe5fuDuWXILIquQ5fHm2KkUudp0ZSrq7TlK/SomQtbKcx/Y5+V+BeP7wKvEGMlG8IuBP5FQ VU4ks+pb41j+8vG2Po8WO+F5IkyXdXLoLM5CFZFUfB5YUsrfFIOFhxhMLbOn/wBjJtzai8y5HmFI VUqFbiFBa6En4uu4DL8Kc71ReOtNe9UoVelsRjUto+x7cHvdmUEm10vEY6oWHTuEUlVvgoSQQMa9 blUKqC7SVyKuCjtAyfAW0ACnHyG4h8IPXfqUnq49cPb70RaK7S7L0PJTVNwhGYL1ND96mjcgr0yQ aQpSCVWuJtVMdutbH6Y+mfETsV6cN1eo3UFCbh1KFsLSiwBNlk8iN1BvdZM89UqFf6PCD/KeCjuV VyP3NbUtue/Gps2oyRa9FU7KJGCaYlaJSjtwzEqqpTHEGdQyY3kIsoGOZQxpRP8AlDym4MPw2txa h6ZvVX3G9CG7Jpf3adQn1DRDKTeRoI0kuoIH7TUNGfFzSQoUDCk4nqW7r1daVi94eyW0/Uxocafe /useLqIQD4RIzLxNz8OLqCz44uSxOQvAWNnXY4HHtFb2QAOIjYs0AAB1ERwxjDkHtHUR63rn8W/s oBzOn7d//Ytap96ceHoV7iE//Vat/qnTq6DX7NJ7Qe0hj6xYuFaAv+aJpuWZuMY3+BLx8pdXlhfu 5gXaKZjNn8bTawlENHImIducElEzFWAmmuldutI9Yv4x2v7P7zRpn9v9i6fJLFpeQ/VjzQ6bHhRR YpjZgJIpdRz21DJxwGWZRLFKrQGSlc/dud2C9AOl7g7fM2NujcuUiPmxLaWOTMfId5g4F1dMTFGL DKSDGSjowkC1S5T8p5FoNvTv1Nu1lrtzIsqueyR8s7TlHR3A+ZyWQcnVOaSRdD/vybj4qav9sDa/ Q5vjtD2t7lbIbtrvvb+k6nsJkVBgz40Zx4wgtGYUCgQNGP6N4eh4/wBBlr5S7b35vXZ+4xu/bOqZ 2HucMWOTHM4lYt83mMSfNV/01k6lf9IGrkezo6mbZYt1TmQlHknP2Gs09R3MzD128fPZWTd3b4j+ RkFzOHrlws5W86qphOoYRER4jr4Tfjp42g7N2x2bxNKw4MTbWl6tqYjxcaKOKKLHgj0rphghQJEi LGvRHGoRFFlHStfS/wDDUm1PcGs9wMjOyJJ9YzcHDLzTO7u8sr515JJG6nZmY9TOSzE3PE11bZxs ezvs6y5MZuz1uLx9EYsj63MtZiGjb3bFoOaVfNjptVLS4usJT4KLaQipQeIrAZyqKqQEACFExtco +t31zdhfWh29j7R+n/t1uHJ7k5mq48uNPPpeAmVjLG4LrhppmVqORNJki8Ekf7KMRuWJdgqjcfTl 6bO53p63S2+u6O7NKi2jj4UqTRxZuU0MxZSFOQ2ZDiRRpCf2qv8AG3UoACgk1GzZbSqJuA7g25be CBEGWEsPWm5ZBiJp23O3jJGem1ZlKFsC6a5ElSJpQrCRsCv8oqtXHy3xCgJw47v6yt4747B+gLtv 6RiXm71bv0vT9Lnx42DzRYuMuO2TiqVLAlsiXE0qPiI5ofvPlsQhtmfp+0Dbfc/1Q7u76gLH280H Nys2KVlKxvNKZRDMwIBAEST5rcOqN/J6wOoX61ZbwTukbEc+uiRrcuWMG5Ot14osWigl+qf3ZbrS 1lpsWJG6AnXVmMevn0AmUvw/m5KLTWVDiHmHJ9u7If8ADE9cmw8V8iQ9q977ZwNN1OZmPkffHWDD 1Ca7tZVx9VixtUcnr8jEzJIYjY9IvOrbjX1kem7c0yxKN7bc1jKy8OMAeZ93UyT4sdlFyZcJ5sJQ OnzJ8dZH4i580wgHs9Pd1HX6PK+SdzU5NieymZ3k5An45zYS0jGWPY5nNZHuYpIruWLWRF6ETDRC Lk6bP9WlwjHJwWcGBs0bNlljgoYqaC3EHri9ZOj+kDYWDn4+nnWu5Ov5EmPpGn9TKkrxCPz8idkB k8jH86FfLiBlnmmhhToVnmi6O9N/p/z+/O5snFlyhp+0dLiWXOyrAsiv1+XFGGIXzJfLkPW5CRxx vI3UQsb2B13YZ22dxcjZMU7Xtzd9UzPXGDxeOUtAElq5Yv0tJMjx4gkvRKc3sjAi4CCq8M9D4RPM 4Ikq3Agm4F3B64vxFvT3p+nd0vUz210Nez2oTxrMMMmDLxPOJMcbFdTz2xJSvyR6hjfG3TA8sU/W F6f0r04ek/uplZeyuz279SO/sWJ2jOR+0gn8sAMwBw8VZ0DfM+LL8IvKqPF035xsU2BweY7LuCxX mOUtdPuWFnAQ6YVSShU48tmNNWqGeKSp5WvzBpSFTXgklEjNjNTKoGEwH4GKJewPWV+I7un00dnO 1PdfshgaJrezt/SZWTN+8YMtpjhImDPGMb7tm4ogymjyZEcTrkKkiqpj+Bg2Ben/ANJOid4e4G99 kdx8rUtO1/a6Qwx/dJIFj+8M2TG5m87GmMsIaFWXyzEWQkhviUjdp3Z/tgyXe8V4S2pZqmb/AJEd 2CXZ5cs8y2dr1qCrELFmfylphkkazCRMk3K4ROizSZSbxNZVRFI7j+cXGj7d9dnrE7R9t96eoX1q 9vsDbHayDS8aXbOn4skaZ+ZqGXkCHH07KZ8/LycdzGyy5UmVgYskUcc88eL8AxSlq3po7A773ft7 tT6d91ZWs71kzZk1jKmV2xYMWCIyS5cAXFghlUMpSFIMqZXZoo3m+IzV1i0bO+3OzuYbfWG5C+RG cyPk6+R/K/LSVZ/viZYG393JZw1pDGutXTh2qKJWxZJJZBUpUjqmX4pq4hs/14fir6hsA+p7U+0+ 28705NjNmmHH8yDP/dYTzPv2MkmrTZ0kaRKJWnbAkiljZ544Ux7Sw6Tr3pl9EmLuj+5rD3xrGN3a EwxxJN0y4v33q6fu0zJgx4yOznoEQyleNwsbyNL8EkMu4Dtmoe1TMdax5jyXtsxCzOM4a5unVzfw 8jKJykhabnCLN0FoOBrrQrArSuoGKQyB1AUMcROICUpe8PwyvV13J9Z/YbV+6PdHC0PA3BgbuytK jj0qHKgxzjwadpeWjumXmZ0hmMmdKrMsqoUWMCMMGZ+ZPWL2I2j6eu52DsvZeTqWVpeVoMOa7Zsk Ekolky82BlVoMfGQRhMZCAULdRclyCAsETdR9+voc1cqDlQB5BpI0YUUOkzSlFmD09PdpG1HFEG/ H092kjwNKLRY9B0kaUFFG66SajjlQdEIvQ19oa9UbGpEgEOCKfvEnmEPV+cTcg1zNixwg8EX7L/x 1tM7SW+Y/bb+KtkaqgAAAcADoAByAB9fDgAas2LJYdIqFnQ3v4103F7gqeRsfqHMBCFutUOcxjAB SkLOsTGMIjyKUpeo9A0/mlJxJbc/Kb/emmsaf9YS/wCuP4xXqU/dpWGCn96W25zATUTNtkNr6CKz iHkmckgkt/tXyGp8FVVmsumRX4ZwN5REB4CA9B1lXp/SWDb2YJFZWOb4gj/go/bV67sMkur4xQhh 928Df9N/ZW/4psUAn+0w3HwKk5EEnls0QSqUIaTZFl1Uw3cYEcGUTjTLfOKEBukc4iBBDyFEegCO hzI5T6hcGfpYwjFb4rG3+Z5A58vGgx3j/ukyoupfMM44X4/5xF4c6FtJstfbfta99MKvOQ6E25zR PKNYZaTZJSrlMbftwEFEI5RYrtYglROPEpBDgQ3qHRtzCU9/NJyVVjCuKt2sbD4Mnx5DnQaKU/uq z4Sw8wznhfj80Phzq2jZJvtz5vB7aG2KkdsXMO1Cv7zNu+Pse4mzbgTc5Hy6ZpWvY6p0bSD2ysMq ZIR0vFRsoWIayjF62jnkMom5XYKKNXTUyZcj3xtrG0Deudk7khym0XMnkmhlhIP9I5fpYtcEqSVY EhuAaxDA1f8AbOszartvGh0aSEaljxJHJHIP1FC3AFrA2DAgFeJXgRaqrP3Cm43fdj3ZXQtt27rd JsLveRc3T0E/zBtxwLQL/FZOx2lUZ9O60+1160zN2nEZOlKuYFBrIuZqHr6yjxYEo5N+kVdw2ebE wNFn1d9Q0vGzUghU+XLIylG6h0spUKLNxJHSzcBduk2Bb7oytSi09cTOmxmlkI6o0Vgy2NwQSTcc LG4XjyvzHiWEeH8PTwANa+T41nwFexv90HJRdx26dl1hVpaKsDuOwhmZKTRiJNjIGjDq0PZ8RMsl 8quqDATmbKAX4vlERTMAcfKPDNe1OlajqOr6tjYkLvI00fhYAdU/EseAHvJq577z8PD0/AmyJFVB G/jc/LFwAHEn3VeR2Kt/2ON+e3nFMZukmqnI7ztjDhxGx92tEuhH2Sy1S2UyYx9GZLjpJ+uzWl30 7UZBxC2dITuSLSjNvIuSkVdMvhxXdLttrWxM0PiKZNG1JLny1LLHIrB2iPO3SQrxtZbqWVeCtT7Y +8tN3TjFZyE1HDaw6yAzIylRJ4XvxVhxsQrHiVqBWwPfTg/bH3wO55Q8vXau0SrbmcwXOGpWU5yR bpU6LvVOyHY3ldipyWUWSiIyHs8fZ3vw37lwk2K7aoImOX5nzk1XfWzNZ3J2Z23maVDJPk6biRtJ CoPmNHJEgdlX5iyFF+EAnpLG3w2NF2vuPTtG7jazj58iRw5mQ4SQn4A6SMVBPIBgx+Im1wB41bY/ ufeDxrE5TyNuL3a9rrDuA6nWpyVoWY1KLkqUjbnJCi4c01OejpfIVWYVSLmG6IC9O1kpp4iqYEmD aS/3zWVDE7T5742BoGl7kytdlkUSQebCDGOUnSVicuVPygpGpHF2j5VejPv3EWbK1bO0aDTEUlJe iQhz+hcF1Cg+Nmcg8FD8684fYG3ytrP3KN3eONwUzUXVS7krTMM/disE3MDjqXyyE3dMjnMwQtKj Z/DVSfqFotrJm3d+V4c7tmgoAq8tax3f2o2PsnTszR1kGRohhVL2aRYelI+PRcM6ukLMRw4MRwqh 9vtdEu5MzH1Bk8rUxIzW4IZLs/Dq4hSrSAA8eIB41afd+4bQtpXev2G7GMbXBqhtXwxtjrOzuwJL TDB3GMbXmSKqspRJF48jStIRWUbHoeO0XD45CAgk8kPKVIqqgGz/ABdm5e4e2GrbrzYydfys5sxe BBKQlxIADdrHzMghfEqnOwq1z7ix9I3tgaFjOP3VDirjniCA0gUqbiwv8ENz4Xbleq1v3KmR8R4N xnss7Z2259HI4qxTEWjPFkiYWaazDFOUss3Za/RE3S0eoZqjKN3T63vVkT/zgnKoGKUhBKKl07KY eo6rnanvjWg37wyGWBSVKmyqrSWvxsQIVB/mHiTyrncnIw8HFwts6aR90iVpWANxdiQvLx4yH/GF eV/GFAlsqZFpON4NRFvKXazRFcbPHIlK0jwk3qTdeUemOoiQjCLbHO4XMJygVFIwiIcNaJ3S3/pP avtzrfcfXFeTS9E0zIzHjS/mTeTGzpBGAGJlncLDEArEyOosb1Tdl7Xzt7bs07aOmlUzdRzIoFdv lj8xwrSOSQAkakyObiyqTevRZvC3z0XZYOKdr2McW49y/XKdjevrSCdsepSUbDlZgtC1xt8Jmg7b q2FZhGrPXiigAcQeJHDmofX5x/R96GN9etMbr9UPc7dO4dobj1jcmUsRwY2hmyPM6cnMfqkaN1xF lmjx8dEPSDjyoeEaV9au/fqT216eTonZjZ2i6Vr2k6fpEBcZLiSOLpvFjrZAymcpG8srML2lRh8z Us2lbyaHv4qOc9r+S8e0PDUfM47dLQTWqOSt4t6wlHC0XPSaDZ8lHs209Wph/FvWgEETLHMc4gAI iIsPVn6ON+egzd+xvU52z3Br28tRw9xIuS+cheeOWFFnxYWeIyyPi5mPFm405YARqEQEmYAOux3f /bPqa0HcnZzeGl6Zt/En0pmhXGYLG6SMY5pArhEWbHlfHmjsbuSzEDyyTy7anWHGKe2zvqxpbpCI bWuu5EzrCPGSUi2OVw7jMX47iTLRhjHIaQYu12Jjt1kyiRYggYoiA6331J5/94X4oHp47mbYx8uf amr7f2nnxy+TIPKiyNd1eZY5/hIimjRlE0bkNE90cAg1l3aHG/sr6M+62z9Zlgj1vA1TXMV08xfj eLTMCMtFxBeN2B8t1BDrZluDTfs9y5hTcztTkNjedbY0otkiVVxxtaJNwzZpPm36wpYIBaLfyLlu yVslcl3SzY8ec6AvYsxE0THMK4p6J65Oyvfz0nesrG/EK9OujTbi2rmon79wIElkaJ/uy4eYuRDA jyrg52NHHOuYiyjF1BXlnRFGOJal6be4na/vl6fpfSr3Y1CPSdbx2b925UrIgdfOORjmKSRlQ5ON M7xHHZkM+KVSNmJl6EFU7NlnhLaaWzNmjH8ZhqJUF7KTVZeSbK0P4xIxPKksFmhGtZq3zQG4Gcme SJUOPJNTjykt5/js7R1/ZQ0bsTsPcuX31zV8rHxc+LHl0+Gdgbsv3DLkz9Q8u11gXFwml43litxa be/DR17S9xfvDuXufR4O2mOeuWbFeVMqSIEWB+8wJjYvXyMpmyAngj34b7234rGuNMpb2KpRMnxt +pURWqqxrN4UTSg059NJO4nX+UTWcnSe/p7tQzf5puYW7z4QOEQBJUgBl34puu91e7PaLsHvHuLt LK25v3M1XUJc/SVZstsNmOmBPMZYw0XnRqs33eZRNjdZxpy0sTk3P0VaZsjYu++5+gbT12HV9sY+ FipjZxAgGQAMwt0AsQ/luTH5sZ8ubpE0YCOorzlWWUk5WTWPJyL6ROiIkSO+eOHZkyG4GEhDLqKC Qom58A5cdfe3J0rS9Lz54tLxsfGiZ7kRRpGCbcCQgAJ95r5kQZ2bm4sT5s0szhbAuzOQL+BYm1ej eHyrWO2JsBxTGpVyp5By3meaPN3Kky79MWyy9ohP1CxEsTZt8dcWlRrKUXCLoGAxFHanEQ8hz8Pz bav2s3L+Jh69t1ajLqOraB2m2bhjG0/UYIj1quFk+ViHEd+levPzDm6lHICGWBLX60S/10wN66P6 PvTHomImJg6pvjcGQZsrElcdJbIh65xOq9R6cbHGPiOhuGla9ulmswbQe7HFXfOlKxfYsF4qxDXc kSZK45tVNUGNXRnVmzstUQkUzs2bZ01fTapGYCc3FIzvzBy8wDO+rj8KfU9k9jtZ7m7e3xundu4t uYxzEwdQAmVsZXj+/NCRJI6PFjK2QekWkEHSf0SI3sV628PcXcjT9nartvRdC0nVphA2TinyyJir fdg4KKrK8xEQufhMnUPEGMs323ankPf7lzB7XJ8NjbH76sSOasev2DKPnFZOAnJVoQ9UgI803Gtv LVZV4+bHEVzqFaRoKCnwOJidIaN+Irurt/6DNp968nbOZuPf0Opxbd1WKWSXGWHKxoJCM7KlGNM9 86CPGmUeWqGfLMfmXQK+R6h6T9E3T6mtc7dw6xj6TtiTDfVcJ0VJjJDNIoONCnmxrbGkaaM/GWEU HV02a6v3bev+I8T33d/s0yhkeCj4LKwz+OqtlVs+Qiq7Pu60pdaI+Ujphw8VYMD2iInSv4c6ihUj mRMl8Y6qqBDwP4iuw+7PdTYvaT1hds9u52Rrm1hi6tm6I8bTZeKmYNO1OMS46RrLKMKfGOLnqiF1 EiyeUsUU7pKek/c2x9k7l312E3hq2NFputedg4+oq6xwTNAcvDcpKzFEORFMJsUswUlCnWzvGrd7 2wduD/3IM0N90G4HPeLGGM8YsbE/qb+IkpqPdz683AyVdQcTiUowjkWIBFzKiibCOcyyr1yZNEon IYQUwf1L/iIj1qdnZPTP2D2JuefuTuWfEizop4ceVMVcbKhy2TGaGWZpP22OiPk5cOCmPCJJmCMo Kab2f9KR9PG/k7wdz9zaNHtHR453xniklRpmlhkgVphIiBP2crMsMEmS0shSMdSkhnXY1nGv5gyR 3Hcrxq5ICMuMc+kayjIO02MgaMKneywa5yqKkMnJOI0EFlUyCb4SyglARAAEbz61ezmv9texvpZ7 SZ0T6jqm3ddkxc8wxNLEJml0aXIX4VIMAkkkSN3A8yNeogXIFY9PG/8AS939ye9W+sZ1xMLVtMSb FEjiNzGE1COI8SCJCqIzKpPS7WBPA1BHt5ZxqeA9zFctN6dJxlRsMLNUianFSqHRgCTos3MfLOAT EBIyRmIxum5UEBKi2VUUEB8mvrF+KZ6dd6+pj0i6rs3txC2ZvjStQxdXxMRSA2acPzY58ZOocZWx sid4EBBlyI4ogR11w16Ku7O3ez3fjB3Bu2RYNt5uJPgTzkEjHGR0NHM1uSCaKNZWNwkTO9j01YHc O2rWpTObjOw7hqEzwVZsif3/AFHh5Eo2FUZewfrriswMui4Ur8go7fOgasnpXJl+CpDfLqqFAiny 92L+LZu3SPTlF6bh2t3LP6j9I2t+5REID9yX7rhfc0z8zGZFzYFjhjORlYpxxFeORPvUMTF4uz9y +hbQs/u0/d0700eLtHn61+8S5kH3g+dkfeGxceYMceQvIwihnEpezq3kyOOl+Ad5oP8A4n6IP/oF q/8A7Qso66T/AAEf/R7uT/8ApWof6k29WQ/ief8An5pH/wCIYv8ArHVaqJMHp/Xr7aNXzpWgDpI0 aiR0maUFFmHw0iTwo4HjRBuukjSq0AdEIFGokQ6+Pp9+kSKUFB0ShrOvV6oytziHDr04eHh69cv4 8lrEVt0yg0/NzjwL059fV4dPdqwY7cAaiZl4mnlIwcOXhw+gQ1NROKjZFN6cElwLw58+Qe8A8Po1 IxThD76aSRFqV/Nhw68Pq5f1hp397sKb/d+NJV3vXmABwHx00nzbeNOIsb3VpM8v8czceI/y/ED6 +A/hqj6/kec0ZB5X/LVm0qLylce21M7dFw6UKg1RUXVNyKmkUxzD7eBePAPaPINQ2PDkZcggxUaS Y8goufycvpPCpGaSKBDLOypGPEmwroMPQ1VRItMK/BIIgPybcSmWNyDkqvwMRMB4dC8R9oa0TR9h SzWm1h+hP+LQgsf8JuIH0Lc+8VUNR3Ukd49OXqb9duX1LzP12HuNdOYtGccj8uybpN0g5+VMoB5h Dl5jm5nOYfWIiOtQwcTD02AY+DGscI8FHM+0nmT7ySapGVkZOZJ5uS7PJ7T/ABDwA9wpxA/q9OWp IPTMr7aGB+vHrpUOBxNFK+yk6y38pvcPu6aazT/CaWjj4itVNw8xveP3j7tVVrAmp0chQB9B9WiG jCgG4e3r9/Pny5jojUcUWYeWkXPCjjnQ27Nd2fyIl5AIedQeREw/xjcOvs66PjYc+Y/RCOHiTyH0 n83OizZEWOvVIePgPE/w9tbgwjm7EOJeCiwhwOscP5v8kgdEyfaPjq56fpsGALqOqcjix5/QPYP4 E1XMvMmyjZuEY5Afn9ppz8/Hlx4+nr1JdV+FMum3GsCYA0JYAV4C9GOJiScNEo9eRerMG5inbslX bhRogcpTkKZFsdQyKRilUMACUoCAGH1jqETT9Kx82TUsfGx49RlBDyrGiyuCQSGcAMwJVSQSeIHs FSLZWbLjLiSzStiIbqhdiikXsQpPSOBPIeJps84cfp9B+vTrzONI9JrRpbh+oOP8ov8A1oaomrW/ eEn0j+KrTgf5on0fnpu1HDhTyvh0BFeoA9eHAPDh9/46T8aN4UDh4enHRSPCjVjQUNblQpACP5GM MPD5hIj1EB8VG4giuUPaKRyj/wBTq67A1ER6hk6W54SIJF+lPhb/AHJU/VVb3XiFsSHOX9Bih+hu K/lBH11Lbb9P4jq+XqZP5yrMxb8Zxcgo6n4CF+UUcPTEbLfpwumTxZqlKRbeRFJR01+OiK6JTF8w gIkPU/U/trvhvLsbr+2vTnq+BoXd3MxRHhZuX5gSIGRfP8uWJZGx8h4PMTHyPJlEMrK/SpAkjl+z Gsdt9A7laXrHdrAydT2HjzFsjHg6CzkK3ldaOyCWJZehpYvMQyICvURdGtEgFu0DS7xHZhhb1kt9 IwUm1s0LilWDvTiAZTMc8I/jyIkfUhoo6+TeIkUKg7sKrM4FAigHIIkH427ng/HS7gdusrsRuDbm 0cfStSw5MDL3GuXo6ZsuLPEYZyxh1eRY/NiZkaXG0WPKUsXiKSBXH0D0aT8NXa27IO5ml6vr0ubi TplQaSYM9sdJ43EkYAkwUL9DhWCTai8DWCuGS6mund9uJc7oM32LJ/6avCQZ2jCvVKGdHSVfRtXh iqgyLIKIHOgMg+duV3a5SGOmkq4MmQ5ykAw/Uv0OeljE9Hvp30vs997j1DcKzzZup5UYZYp9Qyiv mmFXAfyYY44caFnVXkjgWV0R3ZF4q9SPeufv53Yzd/8AkNi6UY48bDgcgvHiw36BIVuvmSO0k0gU sqPIUVmVQxi0br6eOutmrDRQB9PTnpFqMKKHSTcqUoo336SJo60UPQf6tJcb0oKL0UjhR6LNw6+n s+0dJNRloGk/Gj18AaED2V6owIG6cA5B6e3nx1yvjsOHsFblKvt508orAAcA5D9fIdTcMwtaoyWP jenFNYOHX3+ziHh7eOpGOewpm8XGjSufDj09PcA6WGX4GiGChGeAAdfDrx/DRmzBb/ZoBjcaIKV2 9MBEEFFOI8POIeVMPaKhuBOHu0iq5ma3TjIzA+PIfaeFKE4+MOqVgPdzP2DjTq0qRXBiqSbgTgA8 fl2wiUo+sDrGDzcPX5QD36lcXaCZBEmpyEgfoJwH1seP+1A+mmGRuBogUwksf1m/MB+c/VW7sGbO ORBFmgk3T8QTLwMfhw5qKD5lFB9oiOr1gYWFp0Qhwo0jj9w4n6TzP1k1WMrIycyTzMl2d/fyH0Dk PqpzBT1ezh4/1akxJ7KYlKOKYR4+H36VRzypNlFHlOAdevDS6uALmkipPLlQDrcPHlz0V5rfRRlj vTeuvyH1eP8AXqOnn+H3U8ii401cePP189Rd+rjT+1uFYH8Ov9Ht0Brwq3Dtp9mHdl3M1JK0Y7Rg sY4Or0meGn83ZEJIJ19zNIkIo5rtIg41BWWu9gZpLFO4Kj8uwZlMUrl4iqoimrnG+O5e39kBcfML z6o63WCO3V0+DOTwjU+F7s36KkAkXHbOzNW3NeXH6YsFTYyPe1/YoHFj7bWA8WHAVeO4/ab44kiy dMpfcrqtgzJAt3K8pUHOHYNEnxkEz/6HKQsPnGYtlWbAs4blVdHRemTLxH4BhOUC5fD38yYnTM1H Qpho7kWYTML39jtAEbkfhBW/6wtV2k7UwOrY+JqkZ1FRxUxg2+lRKWXw4kG3sNeaTeRs0zTsKztY du+doiHjrfAs2E1GyVbkv1erW2qy5nJYW21iROgzduIeVFmqUpXTds8RWRUSXRSVTOQvUuzd1aHu 7Qota0An7ixKlWXpaN1t1I4uR1C4NwWBBBBIN6w7cWh6nt/VH03VQPvQAIIPUrKeTKeBsbHmARax AItUV/OPH2erVnD3NQnTwoQm8vvHj7PZo5cL9NB09VEKKiHT3f0abSSnwpVIxSQyvv8AX6Dpm0vG nCx1gp+fpz15XuaErwq5C6dkvIMD2rGfdMPn7HrqFeRcHaXWGiwMmi/Qqk/kRpjVgLS/KyvyD64p S79FRxEmjEUkygqmR4quQqamDZvcrDn7kzbJGJMJA5TzuoWLrH5hvHa4SwNn6ieRKgG41PF2bkRb Nj3KZ4yhUN5dj8rP0D4r2LXPFen2i5POjPh+Pj6tXvn9FVe9Y0Br1B0S3H30NY8ofx0W320NzQQL 6w9/px8dBbwoSa2DHFRu2QMpUCg42rsjb8gXi41+m02qRJSHk7LY7RJt4KJgmRVVEUfmZR6/IiQV DkTKYwCcxSgIhEPrK7d1BNckYLBikyOTy8sA+Zf/ABOr67VILpzaviNpiC8k46V/wyR0f7q1ezjG 37XBWMqNXkN1e+PH+F8gXACN4ug1moxtkZISqvy4lh2tvtl/ow2qYbC8SSct4+M+ERc3BJwuQxFD QGp+qZZcyWPaehZGbp0PFpXkKEqL/EY44pfLU2JBZ725qpuKlcLsaY8aNte1SHGzJOUaoGF+HAO8 idRFwCFW1+TEcapz7pva4tHbDyJR6dO5wxxmSNyNEy03XFK+ipVsgRsZEvU2ISF0xq7lJ5xXYyYV UMSPdoyL9q7WaukgUKduYDbF2s7p4vdDTZ82DBycKXGdVfr/AGkRLC9o5gqB2W13UorKGQ2s1Z7v nY0+yMyLGlyoclJlLL0/DIADa7xksVB/RIZgSGF7iqqzfZz/AKNagao4pMbr6enTTdqXXlRY+np6 9JGjCitJGlKLNpKjiih9Oek291HFSo2QbW3+9TdTiDa/GXJpj9/lqYmohvcX8KtYWkIaHqk/aTLr QzeRiFnwOE4EUQKVykJRVA3EQDgNX3nuSPZ+2cvcskJnTFRWMYboLdTqluohrW6r8jytU9tzRm3D rUGjJIImnYjqI6gLKzcri/K3Otu7iWy2T7f26i77X5fIDDJz+mQ9KmFbhG11xV2kgW5VSKtCSBIZ 1LTizczBOUBExhcn+IJPMAF48Ajtibvj31tmHckUDYyTPIvllg5HluyfMFUG/Tflw5cadbo2++19 ak0aSUTNGqHrC9IPWoblc8r251B3VvqArIfYPjw4+z8deHCgNRSRU4cfWHPkPLh7NckwSdPCt7kS 9OKS/MALxEeXAA5jz5cuv46k4p+Nhxpm8XC55U4EFYf7PAB8Tj5enDnwH+bkPXlqQjMreFvp4U0Y Rjx+zjS9BqJx4qLch/skD7AOf+Gn8GIXN5H+ofyn+Smks/SLIvH3/wAgp5btWxOYJgYwdBUHzj7w A38ofVqbx8TFTiFBYeJ4/wAfD8lRs087cC1l93CntJQAAOHQB4AAD4Dw6By4BqcikCgW5VGOhJ40 5JLDy+zh16dNScUxtTJ46WEOI+nLnp4j3puy2pUQ3T7vt06VuRpBhRoK8PH3fR69LCWw40mY71gV x9OXp10Vp+FCIqTKOA9f2+Om0mR4k0skPupsXc8hDj9vhqMnyeFgafRQ8aGmICkURHkJQHjx/HR4 yDED4WorghyPG9KUWqq/DylEpB/7IfiAD/kF5CcQD3B7dOocWWc/CLJ7T+Ycz+Qe+kJJ0i5m7ewf n9n8OFe/nvLZbsval7Tu07ZvtnkJLFljyFHxWMJi4Vh27hLOxrlJrDKx5glo6Yh1U1Yy25Fvc+3P IO0XBTnQfvyph/nQOlyb2j0jF7h9x9R3Nryrk42MTKqOAyF5HKwBlPNI41PSpFrql+VjvO/9Qn2j s7D0XSiYZpgELKSGCooaUgjkzuRc35Frc+HhYpl/u2OrjCZEodusdOvlalkp2v3KtTL+GskPMonM cklHzLBdB+2d+Y5vMcpwE4GMBuIGEB7NysTDzsR8DNijmwpF6WR1DIy+wqeBHurnKDIyMXIXKxne PJRrqykhgfaCOINS72sbc9xvdM3hxWMoq3SNtyxliUlrdkXK2RZWUnBhoGLSI7tN8t8oud3KPyR7 X4aDdEDedy6VbNExJ8Qglq+49waD252q2ovEsWl4yqkUMSqvUx4JGi8ALm5J8FDMb2NTmj6Rqm8N dGIrmTNmJZ5JCTYD5nY8zYcAPEkKOdelOb7LPYtwndo7a3n3uIZAjt0kolGNHwf7QsZUhjDT8gi0 cxzV1CvMbWyuUU04k7QOhGz86q+XQcFFBXiomoGBQ93u8mq4jbk0TQoDtxSSP2UshZRcEhhKjSdN jd44woI4jgRWrSdvu3WBONH1PVJRrBsD8caAE2IFjGypfhZXckg8DxFUrdwrtD3/ALfm7jC2Fbdb F71hDcHcoKKxdl+Li0oOTkYtxZq9BW6AmYVdeWZxF4ppbE3McCquWbtu5bOSeUVFWrfVtl91cPe+ 2MvVsaMQ6xhRMZoSeoAhGZGVvhLRv0m3AMpDKb2DNQ9ybFyNs63BgTP5mn5MgEcoFiR1KGBHEB16 h7QQQfEgXaZz/b8dqbZZaq/dN4O+7JePMLWmNbQdLrU/M0mHyFcsht5RyNjcIPYjHUyutSK/Bv4r 45WcQdVBd2ZV09aIgiRfHNL739xt1Yz4u2tIx5tVjYtIyrI0aRW+EWaVf2jMHt1PYhbKjG5Gi53b PZ+hTLPrWoSx4DiyqSgdnv8AFxCH4ACt7LcE3LAWu35x/bg9v7Bc6x3KZK31WjHfb7/ua2nZOVnJ SmyeS5Sz2BzHqUyKot8jKg4q9grVniXyjlqZtXpGVODciSSLkq5nbculd8956vCdDwdJjn3n5pUB Q4iCKD1mSMuHVlIAN5FTjclbdLDndsNuafINTyc949udFySVLljbpCOF6SrA3FkZuFgDe4hz3Quy ltVwzskgu4h29c62/LmCCPa0NtY22drlxjHdYtVlbUBhbKVZ4Gt1J8xXg78uhGS0PJNHTpJy6WEy zUzM7U9r7d92Nxaru1tk70xIsbVyG6CishDopkKSIzOD1RgsjqQCAODdQYQW79h6Rg6ANy7byHm0 +69QYqw6WboDKwVSLPZWVgTcniOm1R2t/blrbLsCVLuBhuBz+vMy94crjt8XtbA+35jLF3M2bBhp 9lUf0wHSU4pXIcjozn5gVReKH5/CEEwPnbwmfvJkbU+6YgjWNR54U+eR91SfpL3t09TWta1gPHjR cXb0a9uotd8/ILs5PldQ8oHz2juFtzsL3vzqUG0zsC7Qc0duzbxv1zdu1uuBarZCyNw3By1heUVn Sa1j2GuN4pho+ju5GuA4YW6xTkXDM2a0i5eopqvVhI1eLfLs1anr3dTX9O3dl7W03Ajyp0skAUOX aQoj3cBuKKpckKAeAuyi7Cd0vY2k5u38fXc3KeCJrtKSV6QgZlstxwYkKBcnmeBNgdo3f9iHYTbO 33kDfd2wNyeQ8swmHqvZrjZo+4z9dttcttXx0ipIZGQTFnRcf2iiXmsV8i8moi+RWRct2xEyNEPj kciht/ufumDdkW1964cMEmQ6opRWVlaThHzeRXRmstwQQST1G1qW1XZOhy6DJre28iSVIVLEMQwZ U4vyVSrAcbEcQOQveoN9m/sjxfcGpGRNzm5PLTzAu0HFz+XhZO0Q76uwtptUvW4tjP2521sl0ZSF Ro9JpsE/Iq/nH7V6j8cRRIiIJOVULL3D7kPtTJh0XR8cZWvzgEKQxVQxKoCqEO7uwsEUg24k8VBh tpbOXXoZNS1CUwaVGSCQQGYgAtxa6qqg8WIPHhbgSLO8edivsr718kNapsX7h93n5SlSLpzlrHCl ppdqs8vTGqAsV53GykpjuoSJUI2betBcSxG1ihliqAgBmyiqauqVl9zO4u3MMz7m0mJUlA8qTpdV Dnj0yWkccVBsl43HPjYirJj7K2frGQItFz3ZkPxp1KxK8rpdFPA2u1nXw4XvXm57p+0Kk7Dt+Wdt qOObNabhTcVf7MP0ex3U0SazSP8AfnDePMkSH6maCjYiKH5SVuC6CPwm6f8Ao6RPN5j+Yxtf2Pr2 TufbGLrmWkceRP5l1S/SOiaSMW6iTxCAm5PG9Z7ubSodE1ufTMdmeGLosWtc9UaOb2AHNiBw5Vr/ AGsdwuONqvcZ2nZ9y8qDTGdByk3Pc5YWa0gSuQlkhJmnuLasyaoO3rpCoGsBZRQjdJVyJGg/BIdX yFGC39p+Tqu38zAw+OTJF8Iva5Uhum54fFbp4m3HjwqU2plw4GrY+Vkf0KPxPOwIIvb3Xv7eHCvb T3cuzjfO6Xd6fvJ2lbmMa3KPlMV1+ArlQs0+5ksbTkHEvZSQaTmLsl04tqiCNbEEocx2qjIGp3xD LGfAVYSoUXsx3r0vtpps21dzYE4iOU0nnRKvmqzKqlZY3KFgvSCGDdQBI6DYVaO43bbN3pmR67ou VEZBAE8uQnoIBJDRuvUAT1G46bEi/ULmvG9u/wBvW7zAma0cWbt6zkRtlxGCrMJWwtsy5u61ipsO 1SqVJSo1mbyE4xslVYsolOOjk2DhVJqDf5UCJqJGSL2jtDcW0Nf0Q6rtCXGOjmR2fy1EQSRj5knm oQpRyWLuWALX67kG55x3BpG4NK1IYO4EmGodCqvUS/UgHQnQwLBlAHSvSSBbpsCLV6IaN2Idiu0v BNEy73cd2s3iK65CSKpGYxolhgYFlCvVGbdy8rAGUp1/ueR5+toPm5pRxDtWkfHOVQTMdwiKbhfn LUO+++d267PpHaTSUy8LHPxTSo7FhcgP/SRRwo5B6BIzO4F7K11XYMTtdtjQNLi1Df2e2Pkzco0Z VCm1yvyO8jLcdRQBVJtxFiYz9x/sb4yw7tjR319v7O0huN2ytmTaXtTKaka5Z7FDVtzJjDuLnXLd TYqBh7LBQcwYGsqxVjWkhEfDOosdYEnPy8/2873anrO5jsff2CunbmLFUKh0RnA6hG8cjMyMy/Ej B2SS4AAuvVFbv7Z4WnaKNzbUyjmaKACwYqzBb261dAoZVPBlKhk4k3sbaN2t+yRWd2uCLLvP3f5r dbdNpVePPfp0tFrQMPZbXF1F0ozuFuUtlyZyFUplOhn7Vdgi6VZSSzx+guT4KRUCmcOu5/ejJ2pr kezdpYQ1HdcnTdT1MiNILxx+XGQ8kjAhioZAqlTclj0t9kdt4de0x9xa/knE0FOqxHSGYIbO/U4K ogIKgkMSwPAW4zjkOxV20t6eMMgTvap3rzV2y3jtkqq7ouQLNA2WvSTzyOf0dhMsAo9Av9HZWV22 UQbTx0pOLUOmIJon8ipgoyd7u4+zdSx4O6OjJDpOQ3CWJGRgOHUVPmSxSFAQTECji/FhcCrQ3bTZ 24sKWXZGotJnxDijsrKT4AjoR0DHgH+JfYOBqs/s/dpukb+897lMGbirNlLD87t+gkBk4umhWW08 yuDW5vahY69YUrJBz7dM8O8YKJmKkUhirEMAmENaH3a7pZmxdD07W9vx42XBnuekydZUxmMSI6dD KfiBB4+FU/YGx8bc+qZmm6s8+PLirxCdPUGDlGVuoNyIPLxq2nCvYe7Q+Q7Pbto5d+F5yBvapEVK OLzG49t1EaRVYn4g5W01Ew1TkaFJtbElTpH/ADEywJNKy7cyavzARx+JEMq1nvd3WwMaLdR0OHH2 bM6+WZUkLOrcVZnEoKeYOMbeWENx0+YOLXzTu2exMuaTQv3nLLuKNT1hGQBWHAgKUIboPB16yw43 6OQq07bO2+2bQu/3hjbVdpBlMWHEOaMjVdacjkjtmFhjQw9e5KvWNo0VVXWYoWGvP2r0rdQ51G4L /DMYxiiI6T3D3Di7r7GZm4sNSkGXhxP0niVPnxhkJ4XKsGW4ABtcVTto6TPoXc7H0jIIaWDIkXqH Jh5TlWA8OpSDbwvata/ci/8A5Z86eP8AzKwf7/8AySVL2ho/p+/8r8L+uyP8u9E7sf8AffJ/q4f8 ktUR/Zz5+zWz1nNDD+vj6uvHqPr0aimonJeQPyp8eA8OJhMbl7uIF4/RrkaLoHyrfj4kn/Y/JW/S dR5n7OFOSZzB0NwAP8D+UB9XIADiGpOJ28DYe7h/FTJ1U8xx9/GlqZwLz58R4/V6+njp9G4HHxps 6k8KckVOHDgPDnz93APDUnBJaxHhTKRL86dUlB4cePHl09geoNSsUvC4pg6cacEjjx69eHhqQic0 0dRanRE3IOPUOP18fX46lYW4XPMUxkXjw5UuTUAAD2+7066kI5VAApo6E0f8f1iPD18ePXS/nAcz wpPyqALjh48P6+fjpM5AHjRhFRRnHt68eHPx+/npN8keFHWGkarnx830+/TKbJ4cTTmOH3UFFm7e CHkL8NL/AIZTiBR9pS/mPw9nLRYcPLzTdB0xfrHgPqHM/wAXvoZMjHxvmN5PYP4cK2RqySbkKBuK piAHAT8OHvKToA8/aOrNiYMWOgDfGyjhf8w5fx1Cz5UkzEj4VPs/lpwAQH09B1IAjnTS1foHZJx3 Uf3CvZ7xE6w7bqvEbpMGf3WdvoOZeCwawWZanU1Kre6HZyNUl1ISr5OiFjSkK9BA6Qf6CJzEKm8T JxRp+fldkO6OUuqRSNt3M6wGUXLQO/XHIl7dTxMOiRbg/PbmpPSeXiwdzNkQHBdF1fH6SQTYCVV6 XRrclkHxIbfq+xq8wGOOwl3S77mBhiSU2w2bHJDSSLWfyTeZKAa4trkYLk6DucPcoiVl46yt2iaR lAbQoyL5Yvl+GibzlHXQ2d3o7d4elnU49Qjn+G6xRhjM55hfLYKUJ9snSo8TWSYvbjd+TnDCfEeL jxkcjy1Ht6gSGt7F6ifAVd12hdr7jtJ95e6bVc937GlmnM77aLPE4NvtZnIxJxYynv8AU7dEQVgq rx0rYaBYLZA0N+t+nu1DprvGCSTNaQIdNcMk7objXuZ2ph3HosORHFh6gjZEbqbJ+zdCyuB0yqjS KOpRcKxLBCCtX7ZOjnZe+5NH1KSJ5MnEYQupHxfGrAFT8SFghPSeZACluBqtjfD2Nu5tZ9/Ga29Q wzZsw1nM+bL1fajnVKZrxabJV2+W59YUJm/TzmRaJUyZh28v8OTZu0UFRcN1RYpuUBQUVvG0+8Gw cfZmIcnKjxcjExI43x+lusNGgXpjUA9asVujKSLEdZVrgVjXu3u65tx5AhgeeGfId1luOkq7Frub /CRf4gQOIPSCLXtz7+V3qWPSdn3Z9NXNjkDO2Psq4ks1ynBXXXny1+sNqTjobPNJLvFnDNPJ9nTc ukPmAVWWPErD5w8girlfZ+DJyzubc0URg0ifHmRF/R6nMkvQvCx8pLA2sB1jh7L13Blhxxouiu4k 1CKaNmPjZelOo/1jXIvxPSfriP8Au9HSwbhdnrU6ywtksMX9dJuKhhRTXcXdim4WTSEfIRVdNqkU 5gABMCZQEeBQ4TnpyZU0XUj+kcqP6eEZ/lP21Gd4AW1LCHgIH/3wrfO9tJPi9gXs8MweOAaSFS2i O3rf4ynwnbpnswlAaruCebgqqgD1byCbiIfEN69Mu1wT+97cj2HUJMwD3A5ovb6bD7Kc73Lf3f6M tzbox7/VjH+Wtvwgbj+0eysP/j5/0vosNFzjf1HYp98f+hmjYo/8Hpx/h/6QK0O9f/4/MdeP/Ph5 /wDsGvuj5X/qPyv6tf8AV8VEh/8AJ2D/AAz/AKW9E7k110f2lW19NFZVJN1caeg5ImochHCBc/5P clRXKUQBZIrlsmoBTcQA6ZTcOJQEGWjqD35zr+Eb/wCQjH56c6iT/dXje91/yr1nsiOXJv2//eTZ HcLmZoU/d66QaGVUFui5ebK4xJ24SQEwpJruUmSJVDgAGOVEgCIgQvAO5Sgd1dutYdRkxRfxsMw2 +y5+00OzCf7CauPAJP8A6OP5BXYe1fSVO4B+3S3B7GcD3qMrm4KtTt5gJSLeSKcYud9KZQjM21OP lVCj8ZjUMqwbRetGkDlM3AQelHzA3UKEdvjJG1e7mJubVImfSXRGBAvwEZhYj2vExEnTz+X2inm2 ITruwJ9FwnC56swIvbiXEig/zXF0vy5+yoqdi3swdw3BncUxruEz1iOYwFjXAv8AtAXsErY7LVnD 68SdgoNnorKn1BjWJ+cWnWT1zZyuXUhw/SPkWqpSuDODoJnnO53cXaWp7Rm0nS8hcrMyvL6QqtZA rq5dyyr0kBbBfm6iOFrmozZW0Nfwtfjz86IwY0HVckrdiVKhVCk3HxXJ+WwPG9qq/wD3Ggf/AHl9 43/y9/8ARXwfq69oR/4eacf6/wD0maq13A/73Zf/ADX+RjqqDbZthzHvHzzQNuWBaz/enJmSJZSP h2a7kkfExrJm0Xk52yWKUOVROKrdbhWa7164EpzlQRMCaaqpk0jyG5tUwtGwpdS1BujFiFyeZJPA KB4ljYAe32DjTTRcLJ1HJTDxB1TubD2DxJJ8ABxNXoY07Un7gzt5brm9C2gscqt2ylpbLQ+VcVXx kntov8KDht8KayPE2aWbVROLIkAfORNojAeEOgb4CK4AgspjWdufY24NNORqZj6unijr+2Q+xCBe 9+RQ248SOIrRcXRNz6Tm+Vhh7dXBlb9mw9rAm30hhf2eBq/D9xzmTEuNcn9rV5kN3XX+U8bZvTzH bImDbC7mGeJa/Yccq3N01ZLmXkUK9YbFAlTYJOAN84rHqlKJjIK8LF6bsHP1LC3Rp2E/TFk6Z5SK zAXlZZlRrePQGszDgvWL/MKh+8mViYWRomZkrd4c3rYgXtGpjLC/84r8IPzdJtyNc/8A3EWwTc/v VuW3LdftLr0luKxSGGmFMGtY3ftrA/jv1Kwz95h8jQEKkqU09A3mEszZuo7YGcGIEY3+KQqZ0zjL +nnf22NlYWpbU3ZIunar99MnXMCgNkSJoWb9F4mQkK9r9bWNwRTHu3tXWtyZOHr2go2ZgfdgnTGe oi7M4kVf0ldWAJW/yi4tatowHgy+9sL9vtvYgN5L1vS7bnyAzijScYP5OOkZOqz+bsTw+H8f1M5G yrtupbJScjRnHjRmsuVgx4qKAkug88rLX9cwO5vf7RZ9nAzYmBJjeZMAQHTGnbIlk42PlqreWrMB 1NwFwyXc6VpmVsvtTqUW4iI8jKSbojJBKtNEIkXx+IsOsgE9I4mxDU2Y4xTae5V+29x3gbaZNsnm W8SvIaEuOMEpuLghtVnxjfZGxyeP594+VaRbB1aIWZYWiLM7URbuHxWQLLJeZRVM2papi9uPUVka 7utGGk5as0c3SzdCTRBFlQC7EIytC/SCQvXYHgCXDwZ949oIdM0Jgc/HIDx3C9TRuWKMTYDqBWRb 2BPTcjiRx39vF2095m2TdFf9z24zH9i274srOI7tRXLK/uWcBLXiSlZevvlSLQar35lrTK0hXjyS 0m7Kk1Oui2+WFYgqqIyvqA7j7P3JtmDbW3p49Q1SXLjlBiBZYwquODWsZHL9ARbsAW6rGwLHtRs/ cOja1LrOrxPiYSY7oQ9lLklT8t+CL09RY2Fwtr8SO0dinKFPzX3ae7blnHr4krRcgT1hs9PmEiHT Rm63JZrnVoedRTUTSVTQm2PkdkKcpVClWADgBuOoTvbpmXo3avaul569ObBGiSL+q4x16l/xTdfZ w4VI9tM3H1HfWu52IerGlZmQ+1TM1m+scfrqkfseSUg/76WEX7166dPZa97rnMo6XXUUXkF3OBc8 PXCrxQxhM4Os8KCphPx4qABuocdbH3ojjTsrmxooCJBhAC3IDJxgLeyw4fRWeduHdu5OMzElmlyb ++8Mx4/XxqVWamm4hb9zjkF9tVqFFvGb4PJjWYqkFk2TkIbH3yrfbJDt7FJ22TiHDaWbRURXXTpz /ooncKLJkImmoYwJmqujvoA9OMCbnlnh0Z8Yq7QgNLc5jFAgYFSzOAPi4AEkkDiJ3UBqp7wytosc cmorMCokJCf5uOosRxsFueHG/IHlVbvfCb7pg7hGSJbeBTcYUvL09UcdvvlsMys/NYynKnGVltV6 9Y6o/tRgsijWRJXlSLFepN103aKpRRIAAGr92cbbX9hMePac2TNpUcsovkKqzK5cuyOE+C46hbpJ BBHE1Ve4g1n+1Mr69HDHnMkZ/ZFjGVC9Kspb4rHp43sbg8BVRHv+j8eA61CqTWQ8PeHj7A58fp0N FqIyag+vgHL04e3XHsUh8DwroR0pcmpz4gPHkICA+z3cuGn0UnGmzpwpemcBAPWAdPsDUhG/Dhzp o6m/upySNxDr08eIcuPT6tScRNqZSC1OqBug8ug8fZw/AdS2O48beNMJVpxTUAPv8fr8NSUclqZu hpcmtz4+HIfsEfq4afRzfZTV4vtpSC4ev1D1/j69OxOLc6QMRrIuAAA58efL38dAcgAcOdeEPGih ch6/4fbpM5Io4hNKEWzt1zKX4aQ8/iqcQAQ8fKX8x/u9unMGNlZfFR0x/rN+Ycz/ABe+kZJseDgx u/sH8vIfw4U8to5ujwMb/PqBz8ygAJQEP8EnMocPpHUzjadjwfEw65Pa3L6hy/PUdNmSy8F+FPYP 5acgHn1/EAD3eGpIML0ytRnm4Bz4APXh6e7Spaw486Jbjw5VgDjx69eY+z6dB10PSK7zt63Pbgdq N7SyVt0y3c8R3QiSbZzK1GVO1QmGCS5XBIqyQzgjmCtEMLghTmZSLZ01MYAEUxENRWt7f0XcmGcD XMaLKxeYDi9jyurCzI385SG99PtN1bUtHyPvWlzSQT+1TzHOzDiGHuYEe6rSJv8AcYd3GYri9fPu Xio9R0yIxc2CGwxhSMsRwAhUnDlB83oJW8c9dgAiZVqggZIxhMj8IQKJc6Tsh2ygmE4wGaxv0mec p9BBkuQPYSb+N6t7dzN6yxmI5YW4tcRRBvpv0cD7xb3WqnW25YyXeshyOW7nkC5WjKUvPIWmSyLO 2WYkrs8sbVVBdnNq2Z07UmBlGKjVIUFgWBRD4RATEoELw0iHEwMPBGmYkMUWnKhQRKqiMKb3UIAF sbm4txub86p0uRlZGSc2eSR8xm6i5YluoePUTe48Dfh4VaTW/wBwJ3balQwx9H7u56QjUI5GKZWC z4+xJbr2zZppnRV818s1DlbXKyLpM/A7+QdO35TAB01yKB5tZnldoe2+RmffW01FctcqkkyRk/1a yBAB+qoVfAgirpB3A3jFj/dhmMVtYFkjZ7f4bIWJ95JPsNVbW/OuXb7llxna8ZEtV0zC7tEdcnWQ 7ZKr2KyubHDuWrqJkHD2YF4CxYs7BAjdAxRboIIpokTKkQpAuMWDpuHpo0jDhji00IUEaDpUKbgg AW53NzzJNybm9V58rMyMz7/kSO+YWDF2PU3UORub8rCw5AC3Kulbp97u6PevP1W0bo8uS+XJ6kQ7 2Aq0jLw1Uh1IiIkHpZB6yRSqsDAt1iLvSgoJlSKHAeQGAOWobQtuaFtiGSDQsdceGVgzBSxuQLA/ GzHl7OFSOqavqmtyJLqkxmkQWUkKLA8bfCBSvL++zdhn7CeJtuOX8xzN2wpg1nWGGKKG+hKkxj6c zplSNRayizkIavRs49CJqZxZEF26cCcn8xxMp/Pommba0HStUyNZ07GWLU8osZZAzkuXfzGuCxAu 3xcAPso2brOq5+DFp2ZMz4UAUItlAXpXpWxABNl4cSafq/v23cwW12T2WxOaZtnthmPnf1PEpIOn qRDr9RtSV2e+aYWrqlpJ8e0JFeD5X5eBw8ocCfy6kYtpbcn19d0SYqnXktabqfqFk6B8PV0cENvl /LTN9f1iLSm0RJ2GlNe8dlsbt1Hjbq+bjz/JTRM76d2Dza8y2ROcyTKu1iKdjIR+IRhakEO2eKXh 7ks65ZkteLazmNeJJeQ4GfiX4igk4fCACA11Da2grud9zLjr+/GUAy9T3P7MR/L1dPyAL8v5eNL4 ut6q2iLopmb92KTaOy2+cvzt1fMSef5KRWHfVuwte2Gt7MrBmOZk9slQeNX9bxOrC1FKJi3jKak7 E1WSl29fRtCpkpqYcrgCr45RMqICAlApQYxbX0LH1p9xQ4yrrUgIaXqa5BAU3HV08gBwX8tOZNb1 SXTV0eSYnTUNwllsLEnnbq5knnWMPb6t2GAcI5a24YfzJNUnCec2dnYZYoTGEqL6PuLO51EtEsyD 2Qma9JTbIstUiAyOLR03MQgeYglU/n0Go7Y0LVdTg1jUMdZNSxSpiclwUKP1rYBgDZuPEH38K9h6 3qmBhS6fiTFMOcEOoCkN1L0txIJF14cCKui7IvbN3gbgsR5i3fbLd7Ve2zZ4odkZ0GiU1hNDIDdG JGYS9kY5rZQi0y4p9QlXKrEYQslBTaUi4ZOFDsiJJt3I5x3K3nt/SdQx9A3Hpr5ulyoZHci3Qb2U wk263A6uvpdCoIAa5Iq47M25q2fiTato+auNnIwRVBv1DmfMAv0qeHTdWuQT08jXpB2P7du8vXtw sLug7s29ektcB7dq/kCyMce1awUCpVSxzMpQ7FUD2vJbbHePMcUIlJp9dtUjIEcyrld2jItW6gIp kT+KGP7m1ft3NpLaJsPTZDquW8amRlkZlAdX6Y/MkkfrdlVbKACpIuSbVoejafu6PPXU905iDBx1 Y9ClVUkqV6n6ERelQxN2JNwOHjXhy7r+5urbxu4hup3EUZ2eRo12yC1iqPLHbGZDOUvHFUr2L6lY CNFG7Vy1QsFfpbZ6mmumRyRNcoLACoH10vsXRZ9u7SwdJyhbJihu452eRmldb8QelnKkjhw4cLVi 26NTj1fcGTnwG8DyWU+1UUIp+sKDx48ePGq86xebpjW3V+/Y7tdio14qUm2m6xb6nMyFfslel2Z/ O1koeainDWQj3iJvyqJKFMACIceAjousQQ5UT4+QiyQOCGVgCCPYQbgij6fLJA6ywsUlU3BBsQfa COVXHxX7lrvIQNbQriW6OJkVGjE7BtY5vB+DJWykL8MUm7pw+c48M2kn7QBASqu0HBlTFAy/xREw myLJ7d7SMpcYxXjewkkt9nXw+gcvC1X+Hd+v9AUzA8OZRL/73+P66pvzNuHzjuDypM5vzblO55Qy xPrpKyd3uUw5mJdVFsT4LOMQ+Ob5aPgY9t/mWsc2TRYtW4AkikmmAFCx6Sx25JFLodsWSA3ToFre 24/SDcmDX6hzvUNngawjpqn7dJBZurjf2W9hH6JFreFWmbKu83v22uU9rjjBe4mdq1WjRXWSxlaI So5Dp7Iq6irl0pUo6/wNjUrDFw+cGcLIRSrLiucxlAP5zCbW8bQO2fdp/P3Jp0KbsVf2hR5IXkCg DzFaN080AWFpOtkHDkAaoU2q702Cnl6PmSNoJb4OpUkVLknoIdW6DfjdOlW587itK3Tb592u9Wai pvc/nG35WVgSqfoMRIFh6/UIJVYokcvISi0+LrtKiZJ4mIEXdN49NyumUpVDmKQoBp22dj7T2XC0 G2MGHFEnzMOp5G9gaWRnkYDwUuQDcgC5qla1ubXtxyLLrWTJOV+UGyovvCIFQE+JC3PiaYds28Lc 1s3uDm97ZsyW/EthkEm6EwEEuyfV+xIMzqqM29qp1gZTFPtbdkoucyCckwdERMcwkAomERU3NtHb W8MQYO5MOHLx1JK9Vw6E8ykilZEJ4XKMt7caT0bcGs7eyDlaNkSQSnn02Ktbl1IwKNbw6lNvCpN7 le8V3HN2VGf4xzNuUsD/AB3MMix9gp1NrdJxrD2doYqfzLS0Gx/W65IWOPfGTKZZm8XWYmHoiUOW qrt3tF282rmrqWj6dGuoI10kkeSZkPgU813CEeDKA3vqd1fuBu7XcY4eoZjnEYWZEVIww9jdCqWB 8QSR7qjPth3n7nNmE7aLPtjyzL4nnbpEM4GzyMRD1eXUlomPeDIM2Sydogp1uiRB4YTgZIiZxHkI iHLU/ubZ+294QxY25MVMqCFiyBmdeliLE/Ayk8OHG9ROi7h1nb0rzaNO0EsihWICm4BuB8Snx9la DhrcNmXb5mSD3A4cvL+j5hrbuyv4S7sWEK/fMHdwgputWRZNhNRklDKGlIOxPW5wUbHAhVxEgFMB TFdazoOka9pL6Dq8KzaRIEDRksAQjK6C6lW+FkU8/DjcUjp+q6hpWoLqmnyGPPQsQ4AJBZSrcCCO IYjl410Jrve3VR+6IN6bHMlgZ7nv1cs4plhtH1xCVcvy1tOoKFfQicKWqP495V0/kHLNZgozdNTG IskoBz+aNfZu2X21/Y98OM7b6OnyCX6QOvzODdXWCH+IMGDA2IIsKeLuPW11r+0K5DjWeq/m2W5P T0cRbpIK/CQVsRzBrQNxe5TOW7LKUxmjcPkSZyfkqebsmT6xy6EXHERjo1M6cfExEJX4+IrtehmQ KHMkzYNGzUh1DnBMDnOJnOhbe0Xa+mpo+g46Y2nISQiljcnmzMxZ2Y+LMxPAC/AUlqmr6lreY2oa rK02YwALEAcByAUAKoHgFAH21wrx93Ph0+z26lqYeFC4c/uH18vbx0I50HhUPE+PEOfgAD7w8Q66 4ziJuONdFvypckP18/6wHpzDT+I2+mmsg+ynFI3Dr18B5dB8PZw1JRNTN1pxRUDj14dB93Dj/DUl DIKZyIbU4JrcPHr7OXh1+vT+Oa3Gmjx0qIsHLmIAPP1fd69PEnHvpu0VKiuA4cOPH6efs8NOlyR4 0g0Jo8rniPAOPHwAOfH6uel1yb8AeNJGG3PlTm3YunAAYwfAT4hzUAROICIflTAeP18NSmPgZWQO p/2cfv5/UP5bUymyoITZfjf3cvt/9tPbZg2Q5+X4ivX4ivAeA/4pfyF+/U7jafjY/EDqk9p/MOQq Lmy5peF7J7B/C5pyD6tSQPh4UyoXHl6enDRuoW99Basgb08fr0PVQWoXHzfx5cdHuSKC1qGHDx4c ufUA+vRlPtohr4VADp7uXHoHTloWltyoQl+dJzqch+vn7ePL1jyHTZ5PEUqqUjOt6fYPPTSSawpy sdIlFuPL09OemEk9+HhTlI/GkhleHj7NNGltzNOBHeiBV9vr6ez6NNzLxpXy6PSNx4eGl4WvSUgt Ty1Hp9HoOpvE8KjZ6TSP+sm/ySe/pptqP+cn6BS+H/QD6TSHTC3GnVYHRWr1bvj/ACZkjE1ib2/F eQbvjO2NUzpNrRj62T1MsTdI4gJ00JuuP42SRTOJQEQKqACIBprl4WHnxHHz4opoDzWRVdfsYEUv j5ORiyebiyPHKPFWKn7QQa6llbd9u0zvBJ1fOG6LcVmWtIrpuka9lXNmSshwaTlJQiyThOJt1ml2 BFk1UimKcE/MBigIDxANMMHb+g6XJ5+mYOJjz2+aKGONrfSig06ytW1TOTy83JyJox4PI7j7GJFR 1HkUw+wfu1MH5SfdUeOYrVH3U3Xn9nq1VM/iTU/i8hWruP6fTx56qmRwJqchptPxDrz93p4ajJLi nq0SRRVFZNdBVVBwicFUVkTGTUSUKPEDpqFEBKYPX9GkUklhmWfHdo8hGDKykgqRyKkcQaVZI5I2 ilVXhYWKkXBHsIPOu51DJaD74UbYzptXw+VNGTHyps3puhSuOhWjk3r/AN7OP+CPLW8bO7nQZ/Rp e5GWLP5LPwEcnsD+Eb+/5G/mnhWW7i2TLi9WbowMmLzaPm6f4Pi6/wC6HvHGutj/AA+kB4cBAfEB DWunlcVn1FD4en0fboho4os3TSJ50cUWOiMbUegG0TxowoodJsKOKLH18w58g9Omk6OKEHv6cQ+j j/RoRQGocpdC+70+jXGMXhXR0njS5Lx/N0Dr0+jT6P66aP8AVSsnj/k/7nx07T835qbt+f8APS4n X+14dOn5fv1IR8/H81NW5eFLk+gfn/D8o9Pbp9HyHOmr8/ClBOofm6+PX+rThefj9dIty8KUl6j+ b6Pd4acr48/4CkW5eFbLC+P+rdS/90/T7NWfQ+Z/ouf+PULqf+P/AO7W1B6cPy/m1bBUD/D8lGD1 H3jo550QcqyXqHXoPp7tHHP6qA8qGPj9Hu6+nHQ0UVgvh16fR114cqE0cXw+n8NLL8opNqyP5fT7 fTrofD6qAc6IHoH5vo6/TpBvrpUfVSdToPX8o+7Td+R58jSyc/rpEb6fD7/D09WmDfXTkUhP9P4a Yv8AXzp0v1UmP1/tdfH3h09mmr8/Gl1+qk/16R8fGlaXN/p+n3eOnuPTWWn1r/Z+j39A1PYvIVFT +NJpH/WB/wAkvXr08dN9S/zn6hS2H/Q/WaRaZU6rGi0NfaA8q9X2gPOvUE35De4fu0Df0ZoV+YfT WqPuo9euqln86n8XlWruPHr9H+61V8j66nIqbT+P49Ogai35Gnq0mP0H6OnTTduR+qll5ikyn5B/ L+Ufzfl6D+b2aayfIeXLx/P+el0+bx5/wtUpMe/+Ccd/yn+Q3/Kv5+o/6p/3v/4L/F11V27/AO6W N/nfy/8AzHP/AJv/AJL9T3VhW7//AL/N/Qc/+C5f4/8Ayn63vrcB9PX1Hr7dXTxquigG9PX9Gkjz oy0VpI0egm6enqHQHnRhRY6Tajiih8fp+/7vx0iaOK+DqHXw6+/7tCK8a//Z ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: image/gif content-transfer-encoding: base64 content-location: http://media.journalofaccountancy.com/JOA/images/CPEDirectIcon.gif R0lGODlhEAAQAOZ/APTqqOy5hP//3ABju+isaOr6/2uYmiJ6xvTMmtLqygA4jP7/zR59wfK1e+24 fPa5df//1TeHx3emrP+9WqTKn/XUlBuDy0iTzunxsYu/3bjQyzKDxPj8xQA6nABiwP//08fZrTmD hwAljwBDlOa/hIipiQAega7Otj+RzzeIyEGMyAlsxid+vterZQBWvQBvuiGAwrDEt//Weefys//O bd7x0O63YuHumv//xAAndQA7kcvkuP/Vght+xP770cPfp/P/4gBdwbzPlT+R0dr4rSqAxObx1fT/ ziyHyKzGy6zd3PK0dhR93ej7y/W5fgBxv/i+fq7Wo7HhtIe3uc3TnjuIxzyKyBeH41GYwjuN2Qhm uNmqXzx+sNe1cABPqIau6AA1e/rDk5Ozls3fxNfiktrvntHoxqfdntjpx2yo2O7wukmHo9Dw0B94 tzWGweyxburknGSet///wCuK0AdnpgAvfv/VnAA2wKjMlMnkvc7lvwBgxwBlxBx9xOju+////yH5 BAEAAH8ALAAAAAAQABAAAAe2gH+Cg38IDoSIhGFCbE6JiAFUQD9mS4+CUAACYz43Rw+PPHBKRXwD aRQLMogVBlcrBxF9A0EeWF2CBUh7TFVWEW5tDAwvLncKfggnGSpZKCkbDD0WTywGanYOTRByEloX Q3MwdAoAEGcBfw16OHQiOl4jOXUmcUQtgwQLB2tJJTEaxHAJMQFRAwwQyHAQMOPDFBuPHuBJYASE mTJgLv15UyMPmig0OhTQ+GaHlC1/vmgURAJXokAAOw== ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: image/gif content-transfer-encoding: base64 content-location: http://media.journalofaccountancy.com/JOA/images/WebExclusiveIcon.gif R0lGODlhIAASAPcAAP////f39/fm9+bm5tbW5sXF1sXFxbW1zqWlxZSUtYyMtXN7rWtrlEpSjDo6 jDo6eykpcwAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACH5BAAAAAAALAAAAAAgABIA AAiiAAEIHEiwoMGDBQ0oXMiwocOHCgUaQEixIoCJFy1qTChxo8eMID9axIgRgIIEAwM8EPCA4MkG BAYeYDCQpEwGARwgmAkAZoIGPQmcLPBgwMmaHQWqRJCAwdGTDBIgaDlzAQIFMJGG7PkgAIMHMQ88 UEDgAU2VQB201FrSJE2xSiHEbICyJ0oFNNmK1Ghzb8W+fhECDmxwMGGCJCEqXhzxsMWAADs= ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: image/gif content-transfer-encoding: base64 content-location: http://media.journalofaccountancy.com/JOA/images/AICPAFooterLogo.gif R0lGODlhMwAPAMQAAP///+Tk7ZKTt8nJ2+rr8bu80q2uyfj4+vHx9s/Q37S1ztbW5N3d6KenxaCh wLKzzNTU4sLC18zN3bq70tjY5aSlw7W2ztLT4QAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACH5BAAA AAAALAAAAAAzAA8AAAX/oCAKTsIEaKqubMsyiTMKDwWNBUEAfO//wKBQVxg9LhJRIXDwNX0BhI8w GCSkvIV15/wFioKKZUIK/BCK38DMKywDDAXXEFgUFj4FtkeQzRJcPQMNewBrbXhdAAY9DT0IDRE/ BwkzAmw9B3IFPocEnEKMPKIABQgGT3wzDQw/C3gKqYcDraE8BGkAmgCvPwQNI3Q/ogsJgmbCoQYN BU+0PI5QBiMNmLwKKQ7HhrVBpD0OKQrdAL8zgQAKVVUKiYenQouu6uvfBJaAPF8+8IZsVk6efAPQ IFUpLgQqzQjXptBBfz0SKEgQYIABLN/2QQGFwM+MJQCs8UAgBYHBAwwOHvHhZ1BfSDCWBORAF6+m zVufYi404aKnzxYwPM4IAQA7 ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: image/gif content-transfer-encoding: base64 content-location: http://media.journalofaccountancy.com/JOA/images/TagLineForFooter.gif R0lGODlhUAEOAOYAAJKTt////5SVuPHw9fn4+r690rKxyqKhwM3M3O3s8ZOUuPz8/ZiZuvb1+OHg 6Z6evsHA1P7+/pqau9bU4ZOTt+ro79DQ38rJ2rW0zdrY5JaWuayqxtjW4pWWuKCgv6alw6ioxPr6 +8XE162sx+jm7aWkwuDe6P39/sbF2LGvyJuauvX0997c5rm4z/Du8////ubm7vj3+ZSUt//+/szK 2tza5pycvebk7MC+06emxJOUt9TS4N7d6K6tyOTj7OTi6re2zvz7/MPC1s/O3aOiwbi3zp+fvrq5 0Orp8Kemw56dvf78/OTi7LOyy/Py9ZqZuqqqxvv6+5STt+zq8Kmpxby60MjG2JeXuZ6cvJeYuqSj wf/+/e7u9JiYuczL3La2zbSzzMrK25iWuf79/aekwre0zKuqxbKyy+fm7ZaVuNnX45ubvJmZu9LR 36urx8fF187M2/7//5ucvf3+/tbV4/v8/bO0zJOTuKenxMfH2efn776+07y80puZuZ2evvz8+yH5 BAAAAAAALAAAAABQAQ4AAAf/gACCg4SFhoeIiYqLjI2Oj5CRkpOUlZaXmJmLGymdGw+SDwZGhB1E RjqPaykHiasfmoVrPQadSVexuboAWZxsjwwjIJQCWk2dI6S7y4MCCpZkPVmHAwQLJwsEb7iPBSEo AoNJIT8Sjgp2IReIOgYhdDK7YARBCwtBUynM+5JKDkFBRjiisMEJjGeS1rSJcm1BjCHm+MUaUUEI N0kyMoTIcWhFEBMWeNQrEs5RgQDgBj2gY+XiIgUYAlhBRKHJCzXxdMVcMcGCngA3SkgcuohIBC4F IjKi4GZFhZyR1tAJ4ABBjQYnwhDNdCbIhQ6VOMzAcyjGig0dOsAJMOEXIQxe/4ZgMFRgRkpBXcCM KCmIgoG4IloNQhegTREvfLoQonBmhhopi6mEGVJgDaWYDlR0+HAjwp5CSnBYuJDEkAYwCIYceWII SwEEeUBQKASiCCkdTc5MG1QCAx4cPfgCGHHBi4FDZ7wgAANZpYUAaPbIGaQEiBsAOg4UIDKI4AoS UCFJDVIkLZ8APkB1H+HFQhXWhQ6IsJCHLCEJBgwUCSNEfSHiFhzBgCFdfIEAaYQo0UYcTBQwICHJ IYABQoSssUcYR5iwhH2FEOCEfRcEQIdSMtBAQAABLIAAWIMUEMFdACQRgwnwAaBAHkEEEMMJPwhm ox0vxBBBACHscFFNWzzWzP8RKwQwxgk1KBNJTCZoAIAHPwSAAyEfODBkAC7M1YwVMYwxQwQ1eMAl Dwug6EQLwk3wRwsAaJCAC9wN8kYDTkQwhGKCiBADiuq4BYAMb4QQwAsnDAGVGy+guIAZgigARhQm ACAABAtA0N0G34WnCh1BiNkCelIKUMCgM5wwgRKEJOFDBJESsOUgG0xxTwAROJDnIELEEOkJFlg2 iAo7KBqAE0ewaECTAawg1CBDEDCsFYAK8kQNbUYQQgylGeIRD3BkEMMMR/BlAAE+UGGEHlGkQKGL MOKxxA/GAvCECQlQQQQaC3wxGBgBBAGBHUgY3F0TSTYHQAlTNHDGAQhEkMf/JBhEsMIOQ8AQABKw CCKABRFYIMERMTjgHxRcNICBB0PQ4J8MEwRQgxtCEJAAhwDQ8UIVAFzBhRO/ApDoDBxQkVMKZmFg Rwwu+OjODf7+cEITg2RxHg9UcKNAGUE4AEAHQgQgxKehTrJGzQ7QoEaTCBAywgADpOCBGhF4OkjF dHjwRQZiCjKCCwHsYIADM4QBVQ9OuGDAAxmcUAAheYzhQA8iiGisAEKckMEILAIABAFoUKGFDyf0 QOEFC9xgAAJzgHuIEydEcOYMOLjkxQIDmMDCiQhYKUhdMCYRRWaD6ECEFTwMwBAQg9nBlgACxDRB d2dswcFsh36xRNg8JEBV/42PYNDmGGNEMMUI3ANwegBTZHDDCStgLcgHPyUwAQ5SAkAEFwOgAgUE UIMX4IAvE1gCnTQAwKK9IQAIWAOFEBAACHRAAUQ4AF+scILemcAJhaEQFdhCCEthSlNl0xsAvAMe te3ASQvwlhdcsocAEMABNSAcB7JVthC0LQWhG44TpoAHBRigATfwUR4C0AAcEs4CD+qCCV4gryyU QA4UwkAd4PAgQdAhAk5wAAtAKAIWUcAEAVAdFkgQBI4YogExqEIVYrCAkA2iDR2EgR6Y8IMq8IV4 fDEe8gSxhh+EwAk/IEHABhMTGgjCDQHIAPcY0zCRVeEFQdAjDNqmlPIFQP8PKWhDAHjQxRj9hAsw gMEN1HCdQZjBATGIwgnQMAxBJGEAJBDMEALwhtBNYAzQo0ADCWGFnwnnhWB4BgXCA4c86uEHP9hD Kh4pIqiYkAVjy5wKWSgqR0hlBiJoghNCwIdClI0AekDDJkVgqC6IoBr2uED7RhBGUOCBC1MIFwAo 2AA96MEHPhDCgx5wgyhQQRAdmKYgvrAAOGQLADUIwADQ8EwfNAsvNwhAK2TAgw2VZQWq40EAONBJ EUQgA0pQABUKoKYWvSiQx1PBIIDwAhIwoAM7OEHgLAUdI1yBBgGwQPIYpiRBpCAKAyCCArTTSkEY IQX9QwRm0lACJIyhnCr/cYDZFMCGMmBAKQI4wAPSYAAuVJB7NkDDGICmAjTMoAiEeCEKpECFFQzA RwAoJh+Es0QOqCANNJiAlCAQARbYQAFJwEFLqckBazaBABXogg0it01QtRAvbjgoI8ZTBB2UzQGw GkQLXlABLSAWB7UkJBGe0IfnoGFaAHDDAFagjyqcwAT+gQB0SqAAEBTAjhCtoPvU8AalFGEBFngo BVmQ0h6wlBBanVwJEhAFfQLgAylgwAlCcBw8rCACJBmEFgiHBo1EAE6DgEAcwsAXEETgBvnqgUMs wIIUHWEQMvgCr5CQgQg0QCCVikkNoLIGNUhUDQmIwPUEcYUwnGAdiwAC/1CwAIDMvZYQBQhCFFjg pQpwiAoJGAAKULCCBoCBEBAgQAPokFET9O8NQVhBBhogUS0QAqh7CKIRxMcDHnTQjgcYQAAqYK4I FKB9PYikcLSAFQf4oGBn68sIQpAAqIwgCFwQniIKfNWHISEAEHZqfV2gBhdEAA43htIRRJqBbLlB fAnIAAhVCAAlPHkKHBhABKzAF5QFQQ0VYEu+gBCDBvBgsUQg3A0yQIDz8oVTBGjDFAKwhNSK4QZz SMENfkApANBgBUMw1HBYsIQAJEAIoi5DAvhAISJUYAdd1AAEXPCCBLAgAXCtVA9sLT4SQE9uU6BB +/w3gUE5IQyL7cCsJ/+3iF1PQKZEyEAC6DSIKxRAfAswgQH44gcRJGAGYLroIDSAA8JFIQPABYAR dkAPFpCABf3DQQIwIJxRn+AFDnBDeNzAghydOl8AyEECaBAeZbtgCXieArVt+QM13EEcJHCAlhPB Bhok4DiicwIH/PMwDkRBolYIrVFZMKgQcAC2w0nACr7dAFQXIgccUNQA3sBxABzhy1Fow2IBsAYL OMEJKB8BC9qUABwAXAAiACESHECCX2lgBy7YgBGMIDwNiJVChEyCu7AOgC4Q4aECMIINCrFUPDzg CUQQ9RU8wAYjgCCqdfIAwAWhgQ/4S1RsOICoEbF2JUxzDVqYuw4eQAWYPHSSOlSAwgO47lQqJGE3 hWDABz7QhQc8QDhs8IBLBrEGEIBAAgodhATw8Hauh3XuNjpAEh5g9VKGfezN8EDN2bEGInDD6h4I IgAYoHUPdLMLJXBDEko5nAH8YAMf0ILuBcGGJEDBA/UWBOE/MHEGn0JUa8ADFRZ/CC1sfw1GEI4N iFD9rZj//OhPv/ol4QYXOACv65dEIAAAOw== ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: base64 content-location: http://ad.doubleclick.net/ad/journalofaccountancy.com/Archives; sz=728x90; tile=3; Topic=Tax; ord=972412513? R0lGODlh2AJaANUAACmOysbh8ZzK5mKs2Eac0NTo9MHH0vH3+2Or1ziVzX+733Gz243C4pvK5rjZ 7VWk1OPw+KrR6TeWzqnS6pOdsY3D4+Lw+Ead0VSl1VVkhXC03KKrvPDx9CY6Y3SAm+Dj6dHV3jZI bmRykEVWebK5x4OOpiqNyRcsWP///wAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACH5BAAAAAAALAAAAADYAloAAAb/wJNw SCwaj8ikcslsOp/QqHRKrVqv2Kx2y+16v+CweEwum8/otHrNbrvf8Lh8Tq/b7/i8fs/v+/+AgWoo hIWGh4iJiouMjY6PkJGSk5SVlpeYmZqbnJ2en6ChoqOkpaanlUaoq6ytrq+wsbKztLW2t7izqrm8 vb6/wMHCw8TFxqlFx8rLzM3Oz9DR0p2709bX2Nna29zdi9Xe4eLj5OXm58hE6Ovs7e7v8L/g8fT1 9vf4+Ybz+v3+/wADKuMnsKDBgwgTfiKosKHDhxAPMoxIsaLFi+UmYtzIsaPHYho/ihxJsuSpkCZT qlzJshHKljBjyvT4cqbNmzglJss5c8MG/55AEdYM2lEI0aMAhyK9aHSp03tKn0ZsKrWqu6hWUXyg kCGEkA4ZShjwRzWr2Yw7FRpIi2ItlLGE3C4JC1fRhwxKMoDQV/asX29Y7cktO7hJ3cJzPyQC0YFJ h734+v6dnC1wvcKGEC85HKWDYkOMnXTgEPkE5dPaLNPDXEizEs5RMhzCS4SCYg4bvNYujbq3NdXx WMctQqG48ePFP7dlG9eDEdhD6hLioFvICN6+sz8DDk/4cnWRvBuiUMRDoRJERCTawDyeZO3wiXF/ 5118I/uFRhCRTYi2kJ+IfFAEZPW8F9+B8rRnUH0KLoIfIeSBh0IR0u1DRIXwGIjghrjM5/8OgxI+ 8uB3QxRCoSIZpJgigZEcMIEGFwCAgQYNHNDIizFeoMEEkQSgQIwYKGCBIRZUMAAAEgxQoyYaLnJA AiZEwAgBJjDQkgAIJEAABKVQKSUhVJog5phkLgAmmWMSsMCXikSAAJUJIMAAl7BQGcAjAZhAAFoh ZmIBAAAMoMiRgSoC6AV/FpoIoYImcmiijSLCqKEAXOAIiCWG1yCJVBUB4CcFxAjoqEgWoEiopI56 gamOAtAAChWkiuSdKEwggawSsHpJk4sooOciEYhJp0oLjJmArqKIKUAhaDZrgpkoOEvmAzYeUkCY aCbgACxi0tpInibwmSkntwJAKaCJBAD/qAYolHuuuYioCwC77raKbrzrXsrWiImMONh1hFR3gnqg lrtjABMoMCqyhBRQrpIBNEBorq02EOsFDSA88QEOAKqAAwFUUC4GmfB6areKPPAsSxAoi4rLhIjJ QAE011wznTLbXICbYj5wCARQJsBAADQLAKUJ3rKCsiPgimuyJBoAyjAKBSApNSINAPpq1ABMXXW5 U2ftKgpce21111hrrW+I/CIyInpDEIyCCJ5+IiqPhkxwKCIYeHyIwjK2qrAC1RLC9QQXUFzIAeVu u6tplSBgAgLpLq1S0y+bsGzMmjsC8yEMiOk4IcUmMCwhB1DpsysIPJD0IpiP42EhYo9e/4jeGtxq OyGxAnBn7Yjgrjsivf8O6O61zjv8IcWvPS6nkEPyIHVEfBrhbpzoPTYigNuufaSGEIq3Iaoikuit U2tfASZPV27C6aSbsPpKsZvy+eeL4G8IldCicICYbDJEsN4HjPqFY3aEkNermOeqIy0wfPdSIPEa uD0IwkuCDJRYBQtBKBHta1P9apBzhjCaQnCgMUXIAAk2IarCGaJqAFCAIfrmu3QBimSHGNX4DCEq GZoPUOCjRPsSQSUfFqJlUWqJAUlxv841Qn+F8NWeEigmFy5OdAUUk9Oit4kDAFFSvstaEFFwQ9R9 8RBHipiiyBc4/50RgmocYxmdRxjiIP8HOdIRDwdI4J//HOJ6RQgBBUhjCRiyi1KRShQOE0HDIbER XmAEAPII8UZkXCJYCXBh6KZ4RAWo7AEKgB8K7BSvX53pTgVYAAEo1wgIeFJLCBCAFVHgyk+GEhGk PESeODlKpFFNlawkBAQYYMup+U8AD9DSAl6nCDihSVe1lN8tD0HKVK7yiU6MVjbzt01DCECLhPhm uBQBxXSpMk5S+h8vc2mIXRaCnYUIgCpXKaUlylNlamImlWwkTwLQMxHDLKYiDoBMZTJzEwgkRN8k gAhAcQxJ1gLU+hQK0RwC4KEMfaFEC7HQhl60YxktBAwnep8PPoECmYkCShExQiR4AEP/jxDbAyN5 u40qonc7JGMbIzlLSq7RkpZ40jahtDlCOKBZ2jqE5eIJTm0GYIDyawRUj6an0x01W7tbKhXHybmn jml+AaDqmAJINbGKyYiLcCaZWHVVMiXVEN2C6vzImc1yKrWbhfgmJwfopJ4iQpxkQsD/uOrUUnJV q6FDEwIMmFg0oVWbB/CVYnVp1iRaq7KPRSgIKwE4F1bNUolyYccAML7OahS0DjXEaEubWpFWCgWh VS2gcqoITDVhpcNpQgdeughAHkEvkwDcQW96vEWMlqQ+HSMhOohI9nGREpssBCYLVwAxLYBLECiW CZClVRTETmZ6YgDIGFHdKtEpAFQK/2Z5r0tL7XLXl7psqjY3KV5aAe1Z2JUsNKHEABsRFIB4ki/V rItd98K1SuEdLyOaWFRuNtgQvgomuCYZiavO6ZgIJmx3vwtfo8rMv9+UHGEt7N/EJu2smrPRMAEs TCix15ViQtZ9+4thy1Jjs5TQXtJwR4hbJU1sjkxeDWt6SB8bAsg1HTIheNwuJaMAyXTkomuQgFvo KWEEg1wECPp4hE89glDGHBSghuvdSupUuShgbqvQDIkhAhSLKFAZWiUXTELQ+cDM5HCc/Pq3lbWz inae3CHuzKwOM1XDJtjzIYpVZxRIrn++spIhQpeAABPW0YI2BKE5p+hHMNhzeD1Tg/+pRAA+O4J/ oDsang1b6KQV8RCANYTK+hdoWo9pd5tm9KD9TIhIgy7RC8HxJGA401gt0IEQDCnV1FYIYy93g0dS NrEN4ew0Q7uiUU7pSbX9hBEQUhEg8AAKuxwJGkqCUHz24k/PLGZIepTNj3BzInQNrmGV93Xg0tWG myqmTEKCSshD2b3ju91Ws7rQ/jbEYF931Er7T1iHWDjT5DvwPxec06a+a1HteuAHE4LSLhwgASj8 LYgrXNUGJ3jKvWvyxaH84ReXrik512gUfNPhElctsFHXcp4bmknCnoTfODjkrB2SEDEK4tCfTSuj 83DdS7d20+f1dHhzu459KmnWDUD/NyKYxxEb6HoRSviIUUnC7IxAeyHMTHR3W9TqLnkuJcqbykyH c+b7q+vPWX5YXoMaeaTUKxH1nmf5WhcRfP0ZxI8610KoTNKMqJ/gcal3WoN641XSmc0K/WB5wtmb aRKAKBkx+V0juvB991bpNd1Uexoer5hLvCGQSCfGJ+Lxnkjosxep02p1bJHqnqm1ed/a3y+O2UQn /kWNutPgS8+kz8t2IloqBOU04gNiH0KV034vSKj9XG9v9yLYLgl5335ySy2W5ePXv333nayMkDMj 1D9vXrv/wPCP8ODv5KvMokD/JUdY9IcIA6hN8Ldgeict/JZozkIAw1V3XyVLj1CA/5P2eqi3chRY CInFVLy0Vaumcv9nd3lHK/2XCADICbr3ZN33WYWQKPE0ZocgNq5lKYTgggkEg0e2gq9Vg90nL2R2 CLYld4wwPXUTCexBBCHgfd1XdktoL+G3KE3IRnDHCOaHCG3VeLiHCKEzP/fXVZEgTh7neFWSCFu4 cof2gaznf6wHeRXYeO4ja2OohVHlhZHQRJUlJpykgOjECBCATMZygIeQhYcge4UFgoUYZ3EIawKW COKEhmeIaWq4hmQ4hygYdJIwWrSiN+CDg2JjRZi4ZD/Fia1VCJ+YPJtYdKOodc/TNkC4KfqhfZPA ZUrodo3wfU4oheLXXI+zCWFCVv9UEoal14WH+AgilgAKoE+hFox7Vz/dpTJhCIfAuHORJ1+/yIgz 110IiHnPeGAzYzMOoF2ReEQMcDTbKGpvaIYeSIe9FIZL9EJGY4EH54yOII9/JY2alXWaoG54kzUz dSR4ozC8Z0akRQj8CEH/uFPHN5Aq2I8KCZCawjaWCD2L0EdfxwEGcJEXuQgkcCKOYIu1GIUW5Xbk Z220uHbrNglVWI8O13HWmHoHN4yP8I79RmOcE40uaYgwqU3lqE13+HKw83o2iY7YpI2X15I/eEQq s3cs+ZI5yWHeUk5LdAARoF3yA48gyHEI5yw+CXT4qAkxMlFHYjuxMlF9439f+Wz/YgkAZBlDiXCW 1paWaxmOrQiRXVlbmwI3QsAfI8IBHNkI5hYJ6OYkZjaSavZuzrUJjahxLSmUTkkJHCNiiUYr5ZSY TWmVS8lNd4iHE4doQamOnqZ3O6mTisBfkCBU63eZFueI6XiIUClfB0CVDzAzzLiM4ISVnKaAHVgy ERkJUdMotxJkpuhTwmc4ivKbeaMoyGcIvdljAACcmiicD7mKETkigKSXINSXjEAoZFYAAeAt2gk7 g3mSz1aSyXWYmkCZ75SM10ibN1kJBHU0plKN9ZiH7KmaopmNmFA/8qmI9HmUilmTRZkIm9ado9dr eIcIRHWOnrmalpOgTIlPEVA4/7N5gfeJnyexm5CQNQz1J8q2bOYCQ8akobCFbQ2DLiCaCCLKoRH1 oVfzfHQZfaqoIdVJCAJCBNZ3CEVwo4ogXIvQUbxTXIqgPk9IU7poCSmpiJeGiGyogZQojNgoCfcl Q4LYhoxpmWK4k/tZCfUzpUzKhUrpYJwXoHLopduInojApYRAiE7aYWhqc011c/AzofEYatREp6CQ gmXWnB0jR82pPYogLxawpx5lAX5qQ3p6koBCqCDpINDnZtS5HyZSPXZZlzGYnEMqpMSlkCaJZoU5 pECVCWaKAhlYa1Xano6wAAswNYI3qpjWfvUplJLjfwwwM5i2pMIkAICYmoXAqv+PJpQWWqFgupjm qAirhwi9Koen95KWc6y/xlVoKqcgGKtkSKu1ClC4mnsYqoQOUJBoJEmxwmbHw60Q5ADfOn6SJK5E R67iyagv6qibMqP9AanTJ6+OYEh/alMjipCHICrAyW5QSJ7+aqRCSAmhWqyE4KA5KXtPmgj3Z7Ao gLDdpaZ7V4aKR0AnCHpuyJQOC7FfSldEOZTE2lTMSoAiKIe5iWnJOogL6C3RZawL6HHo2YUUO3sm d7F5RYn3CKOc4EBhOUEaNJxEp0HIY2zIJmZC67NFi0YDMAAME4SS8KhDwB8ocIRD4GWEQLV+pLRM u69I0lM8ylE4qEtzhIv/aq7/U/gNAzsJoVpxh6YrCFsIIuarKYNXweIzbLtVbotXcVuqVoRJHpZw abiZL6RV+Sa3HhumICusbgq4J2enfAc/QkVYbxto7VlvEfdyWUq59ok54NK30thwsyStN0apmBAr udOcwRMoy5MIpmuch6CJqztBp9uvphi7JulkEtka0/mu9HpC5QEX4TZ233a7ryNT5nMrNJhkyiU+ hlm2RfqpmBCqmNZomza9BGeqjSBFLutD1Wu9cFuy4JKydfpggvhqFhdmuvq91CuCC8uwoCmmKruS 91VzmMa4g2d54yhf3Ru+Zmi+efVyktOBbbW5TZW5U+q/eIutpHsJenMrHVqi/+VCuzXlwInwNYm6 CA1Moq4VwfbyOk4bnRoyGB1gCBv5BCvkUbjLOKWicDSEPDT0WIATkOXpvGtmnqC6iAOGX+0VYwIk M1zyX5JluIaFAKxSd6bTMAS2wzGHAgN0YUBspTIXJTZSAAFcOE38wxEAJXK5mkisw9nFw0KMCJ+W uIZVOOL0ABFAMwEgAGFCclFMY09MWFeMYUHsmU0MYhkWxQugYt+kXcMijAMUoVRTxT1sXv6TxSaw xSiZrY+QKOtaPovgyGgGyYogyeeSvCHpwY2atiFUlzU6BCziW0lgtcSbuhIFMiITdSL1MBmjQSvc vERaw7t4njiMAm1FJsgDmf9jQjgrKwmAlQBHkwBJc8u35rKONVj2eXf9hocMA1hkosh8Z4XOklUd 674f+6vWslTO7FZuXIFoMjQCpstnhcwL2lhjssf62ywIgERxKIxuusx6oqrOAs3lx8iPUC5AS5JH pwj43G77nAj9/K//XMpXJ2W7S6l9NALWRwICYwQZAFM+hbtLVi6pglzWIiqpsirPa0Fma8OYECwn K0yeJE0F6ib+tEwPx0nwhCevFCc0OXsjDUol/Sb5lNIjCDuqJD8SGC8jXdOQ4E6IEE0yTXn+mXds 4iWnZmOU12jDlCV6EksZp0vztFgst5LSRdMorU7pmWdTvS1aLUBZ8k+2nEz/X7LSLNeB/aTTfuUj +ITSd2rPT7EBHuAfKUIBLFIJFiAxtxIkEvy6MFIpOwIMR8oh5FC3TAHXhM0Og53Y01AAs2qCiXzY C8zY9rDYlA0NdPczUFLUBoGnl70Nlv3ZzqAyCSDItpxeGOHZoo0Nob3aywABSYkm1JLaiO3aB8TJ ts0NU0lqC9DNDaHauR0NrR3cxI0IwF3czTDcyI3cx73cA4Hbzh3dcTfZ0n3b1X3d9Uzd2A3a0L3d 2N3c3h3e4n0M4D3e5n3evVDe6L3e7B0L6t3e8B3fpfDe8l3f9p2zyn3f+r3fCqyz/P3fAM4K9B3g BA7gA17gCH7fB57gDA7fVgve4BB+3g8e4RTu3RNe4Rgu3Ree4Rxe3Bve4SDu2h8e4iRO2SNe4ii+ IYKw4ize4i7+4jAe4zI+4zRe4zZ+4zie4zq+4zze4z7+40Ae5EI+5ERuB0EAADs= ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: image/gif content-transfer-encoding: quoted-printable content-location: http://media.journalofaccountancy.com/JOA/images/Go_button.gif GIF89a)=00$=00=D5=00=00=FF=FF=FF=FF=FF=F7=F7=FF=FF=F7=FF=F7=EF=F7=F7=E6=EF= =DE=E6=E6=EF=E6=E6=E6=DE=E6=E6=E6=DE=EF=DE=DE=EF=C5=E6=EF=DE=DE=E6=CE=DE=DE= =D6=D6=D6=D6=CE=DE=CE=CE=CE=C5=C5=D6=C5=C5=DE=A5=C5=D6=C5=BD=CE=B5=BD=C5=B5= =B5=B5=94=BD=C5=A5=A5=BD=A5=A5=A5{=AD=BD=9C=A5=ADc=A5=A5=94=94=94B=8C=8C{= sk!=84=84kkc=08=84s=08{s=19sk!kZRRJ1RJ111=00=00=00=00=00=00=00=00=00=00=00= =00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00= =00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00=00= =00=00=00=00=00=00=00=00!=FF=0BXMP DataXMP=0A= =0A= =0A= =0A= Adobe Fireworks CS3=0A= 2008-08-19T17:50:17Z=0A= 2008-08-19T17:51:09Z=0A= =0A= =0A= image/gif=0A= =0A= =0A= =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= = =0A= =0A= =01=FF=FE=FD=FC=FB=FA=F9=F8=F7=F6=F5=F4=F3=F2=F1=F0=EF=EE=ED=EC= =EB=EA=E9=E8=E7=E6=E5=E4=E3=E2=E1=E0=DF=DE=DD=DC=DB=DA=D9=D8=D7=D6=D5=D4=D3= =D2=D1=D0=CF=CE=CD=CC=CB=CA=C9=C8=C7=C6=C5=C4=C3=C2=C1=C0=BF=BE=BD=BC=BB=BA= =B9=B8=B7=B6=B5=B4=B3=B2=B1=B0=AF=AE=AD=AC=AB=AA=A9=A8=A7=A6=A5=A4=A3=A2=A1= =A0=9F=9E=9D=9C=9B=9A=99=98=97=96=95=94=93=92=91=90=8F=8E=8D=8C=8B=8A=89=88= =87=86=85=84=83=82=81=80=7F~}|{zyxwvutsrqponmlkjihgfedcba`_^]\[ZYXWVUTSRQ= PONMLKJIHGFEDCBA@?>=3D<=00:9876543210/.-,+*)('&%$#"! = =1F=1E=1D=1C=1B=1A=19=18=17=16=15=14=13=12=11=10=0F=0E=0D=0C=0B=0A= = =08=07=06=05=04=03=02=01=00=00!=F9=04=00=07=00=FF=00,=00=00=00=00)=00$=00= =00=06=FF@=85=82aP$=86=C2=83P=A1,=0E=0DD!CQT=1E=97Ne=F4iD=1E=A7=C3=EB=B2=89= Lv=C1`=A9=13J=9D=1A=12=DB"\*<*=D5=CC=EE=FC=0A= =BE#=0D=12=1B=1F!&=85!=1F=1B=0F[\hm]d}T=15!''$$#"#=97%'!=15Q_E=0CblxW=10=94= %"=AC=AD=AD=99=9D!=11=A6y=8Et_R=15&=AB=AE=BD=BD%&=16=B6lvT=B5P=1B&$=BE=CC= =AE$&=19B=A6=A3tf=BA=98=CD=D9"$(=15W=D3zH=10=BB=DA=E5=CF=11`=B8=8Eo=0A= !=BC=E5=DA%=1F=C6D=C5e=16'=F0=FA'=A0Kew=0CB,=D3g.=84=116=EC=DAD=C8G=10=DE= = t=F4=CA$=E8=F0=8E=15=87=06=00=00=14=B8=A0=A1=95=06=02=00=044=E0=E0=ABD=07= /=C6=9C|=A8=C8A=00=02=92"44`=85q=82=08=10=0B=00=C0lEb=1E=B5=FF2=0A= Ldj5@=A7=AF=96=04Zq=000=A0=D73,u=F2=98p=B54=A9=AF=0B=00f=B2=02=91=D1C/=13= =EB=A6=A1p=A5=01=80=D5^=13=00=D8=DC=9Aq'+=13S=C4=D4=9A=AA=D4=AC=08=0F=19=01= ,=10=81U+=AB=AE=AEF=C0=95=92=C0=D4=01=A1=AD@=14=85Yvf=D5=BAgY=3D5=16u=CA=87= =81=AC=CA=12 = Yv=AF=88=9A7s=BA=DD6=8F=8B=15!=14{]=CC=18`A=C7=CCE=B3=8E=16a=F2=8C?"=14=18= 6=D4=F6=B0V=B1Q=02wg#=11=82=94=99F=0A= =F0 ovBX=B5#=F6=DC-=FF=E5=93=0A= =9C,t"(=9B.=D9D=84jH=EE=9C=B6=80=02=F3nn=C2=A0=1F=AF=D6$=83%=E1$Nl8=82=BD= N=14?B0=90#=08=0C=83=93Zy=FC=D4=C6(=11Pb=1E3=F1=C9=C2=C0=14=00=D9F=8F=18[= LR=C9%<=91=10K=05)=8D=11=96=1B=84i8,=85=03=1B=84@=08=0A= &=88=D8=81"=EA,=D2=08=1Fk=A4=A1=8E4=D2=C8u=9D}=03.=11=17x3=DA=F7=DF=12s=FC= =17=C9=12A=00=00; ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: image/gif content-transfer-encoding: base64 content-location: http://media.journalofaccountancy.com/JOA/images/CloseIcon.gif R0lGODlhEQAQALMAALGxsf///5aWlq6urqenp6SkpKKioqysrJeXlwAAAAAAAAAAAAAAAAAAAAAA AAAAACH5BAAAAAAALAAAAAARABAAAARWMIhAq70S6M05FV24fdoQDJyJAiRwFGcZFIfWDoRxmgax tgCcLtBbsTKbAWxmPIKSAQQiNkIGiYWCzngj+oTU1stXItBsyMGhqf5ZRR6JYE6v2zF4SwQAOw== ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: text/css; charset="iso-8859-1" content-transfer-encoding: quoted-printable content-location: http://www.journalofaccountancy.com/UI/StyleSheets/Global.css .article_category { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #800000; FONT-WEIGHT: = bold } #banner { BORDER-BOTTOM: #777 0px solid; BORDER-LEFT: #777 0px solid; = PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; = BACKGROUND: url(images/banner.jpg) #ddd no-repeat left top; HEIGHT: = 200px; BORDER-TOP: #777 0px solid; BORDER-RIGHT: #777 0px solid; = PADDING-TOP: 0px } #container { PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; WIDTH: 100%; = PADDING-RIGHT: 0px; BORDER-COLLAPSE: collapse; BACKGROUND-REPEAT: = no-repeat; BACKGROUND-POSITION: 50% top; HEIGHT: 100%; PADDING-TOP: 0px } #resources_container { POSITION: relative; PADDING-BOTTOM: 10px; BACKGROUND-COLOR: #fffcdf; = MARGIN: 5px auto; PADDING-LEFT: 10px; WIDTH: 550px; PADDING-RIGHT: 10px; = BACKGROUND-POSITION: center 50%; PADDING-TOP: 10px } .content { LINE-HEIGHT: 16px; FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; = COLOR: #000000; FONT-SIZE: 11px } #left { BACKGROUND-COLOR: transparent; WIDTH: 200px; FLOAT: left } #contentleft { PADDING-BOTTOM: 30px; MARGIN: 0px 0px 0px 450px; PADDING-LEFT: 30px; = PADDING-RIGHT: 30px; PADDING-TOP: 30px } #right { TEXT-ALIGN: justify; BORDER-LEFT: #ffffff 10px solid; BACKGROUND-COLOR: = #ffffff; MARGIN: 0px 185px 0px 470px } #contentright { PADDING-BOTTOM: 6px; PADDING-LEFT: 14px; PADDING-RIGHT: 14px; = PADDING-TOP: 1px } #wrapper { POSITION: relative; BACKGROUND-COLOR: #ffffff; MARGIN: 10px auto; = WIDTH: 760px } #wrapper_blank { POSITION: relative; PADDING-BOTTOM: 2px; BACKGROUND-COLOR: #ffffff; = MARGIN: 5px auto; PADDING-LEFT: 2px; WIDTH: 540px; PADDING-RIGHT: 2px; = BACKGROUND-POSITION: center 50%; PADDING-TOP: 2px } #wrapper_blue { POSITION: relative; PADDING-BOTTOM: 2px; BACKGROUND-COLOR: #395e80; = MARGIN: 5px auto; PADDING-LEFT: 2px; WIDTH: 550px; PADDING-RIGHT: 2px; = BACKGROUND-POSITION: center 50%; PADDING-TOP: 2px } #wrapper_blue2 { POSITION: relative; PADDING-BOTTOM: 2px; BACKGROUND-COLOR: #0080b6; = MARGIN: 5px auto; PADDING-LEFT: 2px; WIDTH: 550px; PADDING-RIGHT: 2px; = BACKGROUND-POSITION: center 50%; PADDING-TOP: 2px } #wrapper_red { POSITION: relative; PADDING-BOTTOM: 2px; BACKGROUND-COLOR: #800000; = MARGIN: 5px auto; PADDING-LEFT: 2px; WIDTH: 550px; PADDING-RIGHT: 2px; = BACKGROUND-POSITION: center 50%; PADDING-TOP: 2px } #wrapper_yellow { POSITION: relative; PADDING-BOTTOM: 2px; BACKGROUND-COLOR: #cccc00; = MARGIN: 5px auto; PADDING-LEFT: 2px; WIDTH: 550px; PADDING-RIGHT: 2px; = BACKGROUND-POSITION: center 50%; PADDING-TOP: 2px } #wrapper_gold { POSITION: relative; PADDING-BOTTOM: 2px; BACKGROUND-COLOR: #999900; = MARGIN: 5px auto; PADDING-LEFT: 2px; WIDTH: 550px; PADDING-RIGHT: 2px; = BACKGROUND-POSITION: center 50%; PADDING-TOP: 2px } #wrapper_beige { POSITION: relative; PADDING-BOTTOM: 2px; BACKGROUND-COLOR: #c0a592; = MARGIN: 5px auto; PADDING-LEFT: 2px; WIDTH: 550px; PADDING-RIGHT: 2px; = BACKGROUND-POSITION: center 50%; PADDING-TOP: 2px } #wrapper_gray { POSITION: relative; PADDING-BOTTOM: 2px; BACKGROUND-COLOR: #e1e0d4; = MARGIN: 5px auto; PADDING-LEFT: 2px; WIDTH: 540px; PADDING-RIGHT: 2px; = BACKGROUND-POSITION: center 50%; PADDING-TOP: 2px } #wrapper_green { POSITION: relative; PADDING-BOTTOM: 2px; BACKGROUND-COLOR: #008000; = MARGIN: 5px auto; PADDING-LEFT: 2px; WIDTH: 550px; PADDING-RIGHT: 2px; = BACKGROUND-POSITION: center 50%; PADDING-TOP: 2px } #exec_wrapper { POSITION: relative; PADDING-BOTTOM: 3px; BACKGROUND-COLOR: #cf9112; = MARGIN: 5px auto; PADDING-LEFT: 3px; WIDTH: 550px; PADDING-RIGHT: 3px; = BACKGROUND-POSITION: center 50%; PADDING-TOP: 3px } .data_point { POSITION: relative; PADDING-BOTTOM: 25px; BORDER-RIGHT-WIDTH: 1px; = BACKGROUND-COLOR: #cccc00; MARGIN: 0px; PADDING-LEFT: 25px; WIDTH: = 300px; PADDING-RIGHT: 25px; BACKGROUND-POSITION: center 50%; = BORDER-TOP-WIDTH: 1px; BORDER-BOTTOM-WIDTH: 1px; VERTICAL-ALIGN: middle; = BORDER-LEFT-WIDTH: 1px; PADDING-TOP: 25px } .topline_blue { BACKGROUND-COLOR: #4f57a3; WIDTH: 540px; HEIGHT: 5px } #exec_summary { TEXT-ALIGN: left; PADDING-BOTTOM: 5px; BACKGROUND-COLOR: #f9eede; = PADDING-LEFT: 5px; WIDTH: 550px; PADDING-RIGHT: 5px; FONT-FAMILY: Arial, = Helvetica, sans-serif; BACKGROUND-POSITION: center 50%; COLOR: #000000; = FONT-SIZE: 12px; PADDING-TOP: 5px } #resources { BORDER-BOTTOM-COLOR: #004578; TEXT-ALIGN: left; PADDING-BOTTOM: 5px; = BACKGROUND-COLOR: #fffcdf; BORDER-TOP-COLOR: #004578; PADDING-LEFT: 5px; = WIDTH: 550px; PADDING-RIGHT: 5px; FONT-FAMILY: Arial, Helvetica, = sans-serif; BACKGROUND-POSITION: center 50%; COLOR: #000000; = BORDER-RIGHT-COLOR: #004578; FONT-SIZE: 13px; BORDER-LEFT-COLOR: = #004578; PADDING-TOP: 5px } #resources_wrapper { POSITION: relative; BACKGROUND-COLOR: #004578; MARGIN: 5px auto; WIDTH: = 550px; BACKGROUND-POSITION: center 50%; PADDING-TOP: 15px } .header { FONT-SIZE: 54px } .header_22 { FONT-SIZE: 22px } .header_22_sans { FONT-FAMILY: Arial, Helvetica, sans-serif; FONT-SIZE: 22px } .header_46 { FONT-SIZE: 46px } .header_red { COLOR: #800000; FONT-SIZE: 54px; FONT-WEIGHT: bold } .header_red_sans { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #800000; FONT-SIZE: = 54px; FONT-WEIGHT: bold } .header_blue { COLOR: #395e80; FONT-SIZE: 54px; FONT-WEIGHT: bold } .header_blue2 { COLOR: #004d9c; FONT-SIZE: 54px } .header_blue40 { COLOR: #004d9c; FONT-SIZE: 40px } .header_gray { COLOR: #e1e0d4; FONT-SIZE: 54px; FONT-WEIGHT: bold } .header_green { COLOR: #5d8d25; FONT-SIZE: 54px } .header_yellow { COLOR: #ffe89e; FONT-SIZE: 54px; FONT-WEIGHT: bold } .header_white { BACKGROUND-COLOR: #800000; WIDTH: 550px; FONT-FAMILY: "Times New Roman" = , Times, serif; HEIGHT: 20px; COLOR: #ffffff; FONT-SIZE: 16px; = FONT-WEIGHT: bold } .header_red_46 { COLOR: #800000; FONT-SIZE: 46px } .header_blue_46 { COLOR: #395e80; FONT-SIZE: 46px } .header_blue_46sans { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #395e80; FONT-SIZE: = 46px } .header_22_bluesans { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #0080b6; FONT-SIZE: = 22px } .exec_header { TEXT-ALIGN: center; BACKGROUND-COLOR: #f9eede; WIDTH: 550px; = FONT-FAMILY: Arial, Helvetica, sans-serif; BACKGROUND-POSITION: center = 50%; COLOR: #cf9112; FONT-SIZE: 16px; FONT-WEIGHT: bold; PADDING-TOP: = 15px } .resources_header { COLOR: #800000; FONT-SIZE: 16px; FONT-WEIGHT: bold } .header_box { POSITION: absolute; BACKGROUND-COLOR: #000000; WIDTH: 90px; = MARGIN-LEFT: -150px; LEFT: 60% } .subheader { FONT-SIZE: 22px } .subheader2 { FONT-SIZE: 18px } .subheader_red { COLOR: #800000; FONT-SIZE: 18px } .subheader_red18 { COLOR: #800000; FONT-SIZE: 18px } .subheader_red20 { COLOR: #800000; FONT-SIZE: 20px } .subheader_red22 { COLOR: #800000; FONT-SIZE: 22px } .subheader_red40 { COLOR: #b00e23; FONT-SIZE: 40px } .subheader_blue { COLOR: #000080; FONT-SIZE: 18px } .subheader_blue2 { COLOR: #395e80; FONT-SIZE: 18px } .subheader_blue3 { COLOR: #02057a; FONT-SIZE: 22px } .subheader_blue3B { COLOR: #395e80; FONT-SIZE: 22px } .subheader_brown { COLOR: #ca996d; FONT-SIZE: 22px } .subheader_brown2 { COLOR: #a8713e; FONT-SIZE: 22px } .subheader_sansblue2 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #02057a; FONT-SIZE: = 12px; FONT-WEIGHT: bold } .subheader_sansblue3_14 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #006699; FONT-SIZE: = 14px; FONT-WEIGHT: bold } .subheader_sansblue3 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #006699; FONT-SIZE: = 18px; FONT-WEIGHT: bold } .subheader_blue18 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #000080; FONT-SIZE: = 18px; FONT-WEIGHT: bold } .subheader_blue24 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #003399; FONT-SIZE: = 24px; FONT-WEIGHT: bold } .subheader_blue25 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #003399; FONT-SIZE: = 25px; FONT-WEIGHT: bold } .subheader_blue28 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #003399; FONT-SIZE: = 28px; FONT-WEIGHT: bold } .subheader_blue32 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #003399; FONT-SIZE: = 32px; FONT-WEIGHT: bold } .subheader_green { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #008000; FONT-SIZE: = 16px; FONT-WEIGHT: bold } .subheader_green_sans { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #0b8672; FONT-SIZE: = 12px; FONT-WEIGHT: bold } .subheader_sans { FONT-FAMILY: Arial, Helvetica, sans-serif; FONT-SIZE: 18px } .subheader_sans12 { FONT-FAMILY: Arial, Helvetica, sans-serif; FONT-SIZE: 12px } .subheader_sans14 { FONT-FAMILY: Arial, Helvetica, sans-serif; FONT-SIZE: 14px } .subheader_red_sans { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #800000; FONT-SIZE: = 22px } .subheader_red_sans16 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #800000; FONT-SIZE: = 16px; FONT-WEIGHT: bold } .subheader_red_sans18 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #800000; FONT-SIZE: = 18px } .subheader_blue_sans { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #395e80; FONT-SIZE: = 22px } .subheader_blue_sans12 { FONT-FAMILY: Arial, Helvetica, sans-serif; FONT-SIZE: 12px } .subheader_white_sans16 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #ffffff; FONT-SIZE: = 16px; FONT-WEIGHT: bold } .resources_subheader { COLOR: #395e80; FONT-SIZE: 12px; FONT-WEIGHT: bold } .leading { LINE-HEIGHT: 50px; FLOAT: left; FONT-SIZE: 64px } .leading38 { LINE-HEIGHT: 40px; FLOAT: left; FONT-SIZE: 38px } .leading_red { LINE-HEIGHT: 50px; FLOAT: left; COLOR: #800000; FONT-SIZE: 64px } .leading_blue { LINE-HEIGHT: 50px; FLOAT: left; COLOR: #395e80; FONT-SIZE: 64px } .leading_gray { LINE-HEIGHT: 60px; FLOAT: left; COLOR: #e1e0d4; FONT-SIZE: 64px } .leading_gray2 { LINE-HEIGHT: 62px; FLOAT: left; COLOR: #a09682; FONT-SIZE: 64px } .leading_green { LINE-HEIGHT: 50px; FLOAT: left; COLOR: #5d8d25; FONT-SIZE: 64px } .leading_green2 { LINE-HEIGHT: 50px; FLOAT: left; COLOR: #0b8672; FONT-SIZE: 64px } .leading_yellow { LINE-HEIGHT: 50px; FLOAT: left; COLOR: #ffe89e; FONT-SIZE: 64px; = FONT-WEIGHT: bold } .leading_gold { LINE-HEIGHT: 50px; FLOAT: left; COLOR: #cf9112; FONT-SIZE: 64px } .leading_violet { LINE-HEIGHT: 50px; FLOAT: left; COLOR: #7d86b7; FONT-SIZE: 64px } .dropcap { LINE-HEIGHT: 65px; FLOAT: left; FONT-SIZE: 80px; PADDING-TOP: 2px } .serif { FONT-FAMILY: "Times New Roman" , Times, serif; FONT-SIZE: 16px } .serif14 { FONT-FAMILY: "Times New Roman" , Times, serif; FONT-SIZE: 14px } .serif18 { FONT-FAMILY: "Times New Roman" , Times, serif; FONT-SIZE: 18px } .serif20 { FONT-FAMILY: "Times New Roman" , Times, serif; FONT-SIZE: 20px } .serif24 { FONT-FAMILY: "Times New Roman" , Times, serif; FONT-SIZE: 24px } .serif32 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #000000; = FONT-SIZE: 32px } .serif46 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #000000; = FONT-SIZE: 46px } .serif48 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #000000; = FONT-SIZE: 48px } .serif_red { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #800000; = FONT-SIZE: 16px } .serif_red36 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #b00e23; = FONT-SIZE: 37px } .serif_red40 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #b00e23; = FONT-SIZE: 40px } .serif_red46 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #800000; = FONT-SIZE: 46px } .serif_blue16 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #003399; = FONT-SIZE: 16px } .serif_blue18 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #003399; = FONT-SIZE: 18px } .serif_blue24 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #395e80; = FONT-SIZE: 24px } .serif_blue32 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #395e80; = FONT-SIZE: 32px } .serif_blue36 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #395e80; = FONT-SIZE: 36px } .serif_blue46 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #395e80; = FONT-SIZE: 46px } .serif_blue54 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #395e80; = FONT-SIZE: 54px } .serif_blue64 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #395e80; = FONT-SIZE: 64px } .serif_blue72 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #395e80; = FONT-SIZE: 72px } .serif_green24 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #008000; = FONT-SIZE: 24px } .serif_green32 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #008000; = FONT-SIZE: 32px } .serif_green46 { FONT-FAMILY: "Times New Roman" , Times, serif; COLOR: #008000; = FONT-SIZE: 46px } .serif_white14 { FONT-FAMILY: "Times New Roman" , Times, serif font-size:14px; COLOR: = #ffffff; FONT-WEIGHT: bold; TEXT-DECORATION: none } .sansserif { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #000000; FONT-SIZE: = 14px } .sansserif8 { FONT-FAMILY: Arial, Helvetica, sans-serif; FONT-SIZE: 8px; = TEXT-DECORATION: none } .sansserif9 { FONT-FAMILY: Arial, Helvetica, sans-serif; FONT-SIZE: 9px; = TEXT-DECORATION: none } .sansserif10 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #000000; FONT-SIZE: = 10px } .sansserif12 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #000000; FONT-SIZE: = 12px } .sansserif16 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #000000; FONT-SIZE: = 16px } .sansserif18 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #000000; FONT-SIZE: = 18px } .sansserif24 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #000000; FONT-SIZE: = 24px } .sansserif32 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #000000; FONT-SIZE: = 32px } .sansserif46 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #000000; FONT-SIZE: = 46px } .sansserif_green18 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #008000; FONT-SIZE: = 18px } .sansserif_green24 { FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: #008000; FONT-SIZE: = 24px } .topnav { FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; COLOR: #000000; = FONT-SIZE: 9px } .question { FONT-STYLE: italic; COLOR: #800000; FONT-WEIGHT: bold } .answer { FONT-STYLE: italic; COLOR: #395e80; FONT-WEIGHT: bold } .verdana { FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; COLOR: #000000; = FONT-SIZE: 12px; VERTICAL-ALIGN: middle } .verdana_white { FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; COLOR: #ffffff; = FONT-SIZE: 12px; VERTICAL-ALIGN: middle } .indent { TEXT-INDENT: 20px; text-size: 10px } .indent2 { FLOAT: left; MARGIN-LEFT: 25px; MARGIN-RIGHT: 25px } .indent_list { TEXT-INDENT: -12px; MARGIN-LEFT: 30px; MARGIN-RIGHT: 30px } .indent_column1 { MARGIN-BOTTOM: 25px; FLOAT: left; MARGIN-LEFT: 55px; MARGIN-RIGHT: 55px } .indent_column2 { MARGIN-BOTTOM: 25px; FLOAT: left; MARGIN-LEFT: 60px; MARGIN-RIGHT: 60px } .sub_indent_list { TEXT-INDENT: -30px; MARGIN-LEFT: 60px; FONT-SIZE: 15px; MARGIN-RIGHT: = 60px } .indent_sans { TEXT-INDENT: -12px; FONT-FAMILY: Arial, Helvetica, sans-serif; COLOR: = #000000; MARGIN-LEFT: 30px; FONT-SIZE: 14px; MARGIN-RIGHT: 30px } .exsum_indent { TEXT-INDENT: -12px; MARGIN-LEFT: 30px; MARGIN-RIGHT: 30px } #sidebar { TEXT-ALIGN: left; PADDING-BOTTOM: 15px; BACKGROUND-COLOR: #ffffff; = PADDING-LEFT: 15px; WIDTH: 550px; PADDING-RIGHT: 15px; = BACKGROUND-POSITION: center 50%; HEIGHT: 100%; COLOR: #000000; = PADDING-TOP: 15px } #sidebar_blue { TEXT-ALIGN: left; PADDING-BOTTOM: 15px; BACKGROUND-COLOR: #d7e1e1; = PADDING-LEFT: 15px; WIDTH: 550px; PADDING-RIGHT: 15px; = BACKGROUND-POSITION: center 50%; HEIGHT: 100%; COLOR: #000000; = PADDING-TOP: 15px } #sidebar_red { TEXT-ALIGN: left; PADDING-BOTTOM: 15px; BACKGROUND-COLOR: #ffffff; = PADDING-LEFT: 15px; WIDTH: 550px; PADDING-RIGHT: 15px; = BACKGROUND-POSITION: center 50%; HEIGHT: 100%; COLOR: #000000; = PADDING-TOP: 15px } #sidebar_yellow { BORDER-BOTTOM-COLOR: #999900; BORDER-TOP-COLOR: #999900; MARGIN: 0px; = HEIGHT: 100%; BORDER-RIGHT-COLOR: #999900; BORDER-LEFT-COLOR: #999900 } #sidebar_yellow2 { TEXT-ALIGN: left; PADDING-BOTTOM: 15px; BACKGROUND-COLOR: #ffca3d; = PADDING-LEFT: 15px; WIDTH: 300px; PADDING-RIGHT: 15px; = BACKGROUND-POSITION: center 50%; HEIGHT: 100%; COLOR: #000000; = PADDING-TOP: 15px } #sidebar_gold { TEXT-ALIGN: left; PADDING-BOTTOM: 15px; BACKGROUND-COLOR: #ffe89e; = PADDING-LEFT: 15px; WIDTH: 550px; PADDING-RIGHT: 15px; = BACKGROUND-POSITION: center 50%; HEIGHT: 100%; COLOR: #000000; = PADDING-TOP: 15px } #sidebar_beige { TEXT-ALIGN: left; PADDING-BOTTOM: 15px; BACKGROUND-COLOR: #ffffff; = PADDING-LEFT: 15px; WIDTH: 550px; PADDING-RIGHT: 15px; = BACKGROUND-POSITION: center 50%; HEIGHT: 100%; COLOR: #000000; = PADDING-TOP: 15px } #sidebar_beige2 { TEXT-ALIGN: left; PADDING-BOTTOM: 15px; BACKGROUND-COLOR: #f2dcb1; = PADDING-LEFT: 15px; WIDTH: 550px; PADDING-RIGHT: 15px; = BACKGROUND-POSITION: center 50%; HEIGHT: 100%; PADDING-TOP: 15px } #sidebar_gray { TEXT-ALIGN: left; PADDING-BOTTOM: 15px; BACKGROUND-COLOR: #e1e0d4; = PADDING-LEFT: 15px; WIDTH: 550px; PADDING-RIGHT: 15px; = BACKGROUND-POSITION: center 50%; HEIGHT: 100%; COLOR: #000000; = PADDING-TOP: 15px } .bonus_title { FONT-SIZE: 20px } .bonus { TEXT-ALIGN: justify; FONT-SIZE: 14px } #pageborder { BORDER-BOTTOM: #fff 1px solid; POSITION: relative; TEXT-ALIGN: center; = BORDER-LEFT: #fff 1px solid; BACKGROUND-COLOR: #fff; MARGIN: 0px auto; = WIDTH: 780px; BORDER-TOP: #fff 1px solid; BORDER-RIGHT: #fff 1px solid } #footer { PADDING-BOTTOM: 0px; LINE-HEIGHT: 1.2em; TEXT-TRANSFORM: uppercase; = BACKGROUND-COLOR: #ffffff; PADDING-LEFT: 10px; PADDING-RIGHT: 0px; = CLEAR: both; FONT-SIZE: 9px; BORDER-TOP: #ccc 4px solid; PADDING-TOP: = 16px } .spacer { PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: = 0px; HEIGHT: 0px; CLEAR: both; PADDING-TOP: 0px } BODY { MARGIN-TOP: 0px; PADDING-LEFT: 0px; MARGIN-LEFT: 0px; PADDING-TOP: 0px } #OuterContainer { WIDTH: 960px; MARGIN-BOTTOM: 32px; HEIGHT: auto; MARGIN-LEFT: auto; = MARGIN-RIGHT: auto } #OuterContainer #AdOuterContainer { POSITION: absolute; MARGIN-TOP: 10px; WIDTH: 960px; MARGIN-BOTTOM: = 11px; HEIGHT: 90px; TOP: 0px; LEFT: auto } #OuterContainer #AdOuterContainer #AdContainer { WIDTH: 728px; HEIGHT: 100%; MARGIN-LEFT: auto; MARGIN-RIGHT: auto } #OuterContainer #ContentContainer { POSITION: relative; WIDTH: 100%; HEIGHT: auto; TOP: 111px; LEFT: 0px } #OuterContainer #ContentContainer #ContentContainerColumn1 { WIDTH: 600px; FLOAT: left; HEIGHT: 100%; OVERFLOW: hidden } #OuterContainer #ContentContainer #ContentContainerColumn1 = #SiteBannerContainer { PADDING-LEFT: 10px; WIDTH: 576px; PADDING-RIGHT: 13px } #OuterContainer #ContentContainer #ContentContainerColumn1 #PageContent = { PADDING-LEFT: 10px; WIDTH: 576px; PADDING-RIGHT: 13px } #OuterContainer #ContentContainer #ContentContainerColumn1 = #SiteBannerContainer { HEIGHT: 124px; OVERFLOW: hidden } #OuterContainer #ContentContainer #ContentContainerColumn1 #PageContent = { MARGIN-TOP: 30px; HEIGHT: 100% } #OuterContainer #ContentContainer #ContentContainerColumn2 { PADDING-LEFT: 13px; WIDTH: 337px; PADDING-RIGHT: 10px; FLOAT: right; = HEIGHT: 100%; OVERFLOW: hidden } #OuterContainer #ContentContainer DIV.Box1 { MARGIN-TOP: 12px; MARGIN-BOTTOM: 12px } #OuterContainer #ContentContainer DIV.Box1 H2 { PADDING-BOTTOM: 4px; PADDING-TOP: 4px } #OuterContainer #ContentContainer DIV.Box1 DIV.Content { PADDING-BOTTOM: 9px; PADDING-LEFT: 10px; PADDING-RIGHT: 10px; = PADDING-TOP: 9px } #OuterContainer #ContentContainer #FooterContainer { MARGIN-TOP: 30px; WIDTH: 100%; HEIGHT: auto; CLEAR: both } #OuterContainer #ContentContainer #FooterContainer #LegalContainer { MARGIN-TOP: 1em; WIDTH: 100%; HEIGHT: 30px } #OuterContainer #ContentContainer #FooterContainer #LegalContainer DIV { MARGIN-TOP: 8px; PADDING-LEFT: 8px; PADDING-RIGHT: 11px } #OuterContainer #ContentContainer #MainMenuContainer { POSITION: absolute; PADDING-BOTTOM: 4px; PADDING-LEFT: 0px; WIDTH: = 100%; PADDING-RIGHT: 0px; TOP: 125px; PADDING-TOP: 3px; LEFT: auto } .McmsLogonContainer { Z-INDEX: 1000; POSITION: absolute; WIDTH: 480px; HEIGHT: auto; TOP: = 15%; LEFT: 25% } H2 { MARGIN-TOP: 0px; WIDTH: 100%; MARGIN-BOTTOM: 0px } DIV.Advertisement DIV.Label { MARGIN-BOTTOM: 11px } #Breadcrumb A { FONT-FAMILY: verdana; MARGIN-BOTTOM: 0.5em; COLOR: #4aaade; FONT-SIZE: = 7.5pt; FONT-WEIGHT: bold } #WebExclusiveBreadcrumb A { FONT-FAMILY: verdana; MARGIN-BOTTOM: 0.5em; COLOR: #4aaade; FONT-SIZE: = 7.5pt; FONT-WEIGHT: bold } #Breadcrumb { FONT-FAMILY: verdana; COLOR: #adaaad; FONT-SIZE: 7.5pt; FONT-WEIGHT: = bold } #WebExclusiveBreadcrumb { FONT-FAMILY: verdana; COLOR: #adaaad; FONT-SIZE: 7.5pt; FONT-WEIGHT: = bold } #Breadcrumb A { TEXT-DECORATION: none } #WebExclusiveBreadcrumb A { TEXT-DECORATION: none } #Breadcrumb A:hover { TEXT-DECORATION: underline } #WebExclusiveBreadcrumb A:hover { TEXT-DECORATION: underline } DIV.Columns2 DIV.Column1 { WIDTH: 50%; FLOAT: left; HEIGHT: 100% } DIV.Columns2 DIV.Column2 { WIDTH: 50%; FLOAT: left; HEIGHT: 100% } BODY { BACKGROUND-COLOR: #e5e5e5; COLOR: #000000 } #ContentContainer { BACKGROUND-COLOR: #ffffff; COLOR: #000000 } #LegalContainer { BACKGROUND-COLOR: #9293b7; COLOR: #ffffff } #MainMenuContainer { BACKGROUND-COLOR: #262870; COLOR: #ffffff } DIV.MainMenu A { FONT-FAMILY: Verdana,Helvetica,Arial; COLOR: #ffffff } DIV.Advertisement DIV.Label { COLOR: #999999 } #PageContent { BORDER-BOTTOM-COLOR: #b2b2b2; BORDER-TOP-COLOR: #b2b2b2; = BORDER-RIGHT-COLOR: #b2b2b2; BORDER-LEFT-COLOR: #b2b2b2 } #PageContent DIV { BORDER-BOTTOM-COLOR: #b2b2b2; BORDER-TOP-COLOR: #b2b2b2; = BORDER-RIGHT-COLOR: #b2b2b2; BORDER-LEFT-COLOR: #b2b2b2 } .BorderColor1 { BORDER-BOTTOM-COLOR: #b2b2b2; BORDER-TOP-COLOR: #b2b2b2; = BORDER-RIGHT-COLOR: #b2b2b2; BORDER-LEFT-COLOR: #b2b2b2 } #FooterLinks A { BORDER-BOTTOM-COLOR: #333333; BORDER-TOP-COLOR: #333333; = BORDER-RIGHT-COLOR: #333333; BORDER-LEFT-COLOR: #333333 } DIV.LinkButtonList A { BORDER-BOTTOM-COLOR: #333333; BORDER-TOP-COLOR: #333333; = BORDER-RIGHT-COLOR: #333333; BORDER-LEFT-COLOR: #333333 } .BorderColor2 { BORDER-BOTTOM-COLOR: #333333; BORDER-TOP-COLOR: #333333; = BORDER-RIGHT-COLOR: #333333; BORDER-LEFT-COLOR: #333333 } .AccentColor1 { COLOR: #b01823 } H2.Section { COLOR: #b01823 } DIV.LinkButtonList A { COLOR: #b01823 } #FooterLinks A { COLOR: #b01823 } .AccentColor2 { COLOR: #262870 } H1 { COLOR: #262870 } H2 { COLOR: #262870 } H2 A { COLOR: #262870 } #HeaderLinks A { COLOR: #262870 } .AccentColor3 { COLOR: #4aaade } .JumpLink { COLOR: #4aaade } A.LinkButton1 { COLOR: #4aaade } A { COLOR: #4aaade } A:visited { COLOR: #4aaade } A:active { COLOR: #4aaade } .AccentColor4 { COLOR: #0b8672 } .ContentTag { COLOR: #0b8672 } .AccentColor5 { COLOR: #fadd54 } #LinkDirectoryBox A { COLOR: #ffffff } BODY { FONT: 9pt/12pt Verdana Helvetica "Arial" , sans-serif } #MainMenuContainer { FONT: 8.25pt/11.25pt Verdana Helvetica "Arial" , sans-serif } .MainMenu A { COLOR: #ffffff; FONT-SIZE: 8.5pt } .MainMenu A:link { COLOR: #ffffff; FONT-SIZE: 8.5pt } .MainMenu A:visited { COLOR: #ffffff; FONT-SIZE: 8.5pt } .MainMenu A:active { COLOR: #ffffff; FONT-SIZE: 8.5pt } #LegalContainer { FONT: 7.5pt "Arial" , sans-serif } H1 { FONT: bold 12pt/15pt "Times" , "Times New Roman" , serif } H2 { FONT: bold 12pt/15pt "Times" , "Times New Roman" , serif } H2 A { TEXT-DECORATION: none } H2 A:hover { TEXT-DECORATION: underline } H2.Section { TEXT-TRANSFORM: uppercase; FONT: bold 9.75pt "Arial" , sans-serif } #ContentContainerColumn2 H2 { TEXT-ALIGN: center; TEXT-TRANSFORM: uppercase; FONT: 9.75pt "Arial" , = sans-serif } #FooterLinks { FONT: 7.5pt "Arial" , sans-serif } DIV.SearchUserControl { FONT: 7.5pt "Arial" , sans-serif } A.JumpLink { FONT: 7.5pt "Arial" , sans-serif } DIV.LinkButtonList A { FONT: 7.5pt "Arial" , sans-serif } DIV.LinkButtonList A { TEXT-DECORATION: none } DIV.LinkButtonList A:hover { TEXT-DECORATION: underline } A.JumpLink { PADDING-LEFT: 9px; BACKGROUND-REPEAT: no-repeat; BACKGROUND-POSITION: = left center; TEXT-DECORATION: none } A.JumpLink:hover { TEXT-DECORATION: underline } .ContentTag { TEXT-TRANSFORM: uppercase; FONT: 9pt/12pt "Arial" , sans-serif } .Metadata { TEXT-TRANSFORM: uppercase; FONT: 9pt/12pt "Arial" , sans-serif } A.LinkButton1 { FONT: 7.5pt/6.75pt "Arial" , sans-serif; TEXT-DECORATION: none } A.LinkButton1:hover { TEXT-DECORATION: underline } DIV.Advertisement DIV.Label { TEXT-ALIGN: center; FONT: 6.75pt "Arial" , sans-serif } #FooterLinks { TEXT-ALIGN: center } #LinkDirectoryBox A { FONT: bold 7.5pt verdana, "Arial" , sans-serif; TEXT-DECORATION: none } #HeaderLinks A { FONT: bold 7.5pt "Arial" , sans-serif; TEXT-DECORATION: none } #HeaderLinks A:hover { TEXT-DECORATION: underline } #LinkDirectoryBox A:hover { TEXT-DECORATION: underline } #HeaderLinks A { BORDER-LEFT: 2px solid } #LinkDirectoryBox A { BORDER-LEFT: 2px solid } DIV.MainMenu A { BORDER-LEFT: 1px solid } #FooterLinks A { BORDER-LEFT: 1px solid } DIV.LinkButtonList A { BORDER-LEFT: 1px solid } DIV.LinkButtonList SPAN { BORDER-LEFT: 1px solid } #HeaderLinks A { PADDING-LEFT: 1em; PADDING-RIGHT: 1em } #FooterLinks A { PADDING-LEFT: 0.5em; PADDING-RIGHT: 0.5em; TEXT-DECORATION: none } #FooterLinks A:hover { TEXT-DECORATION: underline } DIV.LinkButtonList A { PADDING-LEFT: 0.25em; PADDING-RIGHT: 0.25em } DIV.LinkButtonList SPAN { PADDING-LEFT: 0.25em; PADDING-RIGHT: 0.25em } #LinkDirectoryBox A { PADDING-LEFT: 1.25em; PADDING-RIGHT: 1.25em } #HeaderLinks A.First_Child { PADDING-LEFT: 0em; BORDER-LEFT-STYLE: none } #FooterLinks A.First_Child { PADDING-LEFT: 0em; BORDER-LEFT-STYLE: none } #LinkDirectoryBox A.First_Child { PADDING-LEFT: 0em; BORDER-LEFT-STYLE: none } DIV.LinkButtonList A.First_Child { PADDING-LEFT: 0em; BORDER-LEFT-STYLE: none } DIV.LinkButtonList SPAN.First_Child { PADDING-LEFT: 0em; BORDER-LEFT-STYLE: none } DIV.MainMenu A.Last_Child { PADDING-RIGHT: 0em } #HeaderLinks A.Last_Child { PADDING-RIGHT: 0em } #FooterLinks A.Last_Child { PADDING-RIGHT: 0em } #LinkDirectoryBox A.Last_Child { PADDING-RIGHT: 0em } DIV.LinkButtonList A.Last_Child { PADDING-RIGHT: 0em } DIV.LinkButtonList SPAN.Last_Child { PADDING-RIGHT: 0em } DIV.MainMenu A { TEXT-TRANSFORM: uppercase; PADDING-LEFT: 45px; PADDING-RIGHT: 45px; = TEXT-DECORATION: none } DIV.MainMenu A:hover { TEXT-DECORATION: underline } DIV.MainMenu A.First_Child { BORDER-LEFT-STYLE: none } DIV.MainMenu A.Last_Child { =09 } .JumpLink { TEXT-TRANSFORM: uppercase } IMG.ContentTagIcon { VERTICAL-ALIGN: middle } A IMG { BORDER-BOTTOM-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-TOP-STYLE: = none; BORDER-LEFT-STYLE: none } A:hover { TEXT-DECORATION: underline } LABEL { CURSOR: pointer } INPUT.TextBox_SingleLine { FONT: 8.25pt "Arial" , sans-serif } SELECT { FONT: 8.25pt "Arial" , sans-serif } .SEO { DISPLAY: none } .NoColumns { CLEAR: both } .SelectInput { MARGIN-BOTTOM: 10px; MARGIN-LEFT: 150px } .Icon { BORDER-BOTTOM: #999999 1px solid; BORDER-LEFT: #999999 1px solid; = PADDING-BOTTOM: 2px; BACKGROUND-COLOR: #ffffff; PADDING-LEFT: 2px; = WIDTH: 20px; PADDING-RIGHT: 2px; COLOR: #383878; FONT-SIZE: 7pt; = BORDER-TOP: #999999 1px solid; FONT-WEIGHT: bold; BORDER-RIGHT: #999999 = 1px solid; PADDING-TOP: 2px } #RelatedTopicsContent P { PADDING-BOTTOM: 5px; MARGIN: 0px; COLOR: #008fbf } #RelatedArticlesContent P { PADDING-BOTTOM: 5px; MARGIN: 0px; COLOR: #008fbf } #StoreResourcesContent P { PADDING-BOTTOM: 5px; MARGIN: 0px; COLOR: #008fbf } .CommentAuthor { PADDING-BOTTOM: 5px; TEXT-TRANSFORM: capitalize; COLOR: #999999 } .SpotLightContent:first-child { BORDER-BOTTOM-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-TOP-STYLE: = none; BORDER-LEFT-STYLE: none } .Rubricname { TEXT-TRANSFORM: uppercase; FONT-FAMILY: Verdana; COLOR: #48a898; = FONT-SIZE: 7pt; FONT-WEIGHT: bold } .TitleLink { MARGIN-BOTTOM: 0.5em; COLOR: #212873; FONT-SIZE: 12pt; FONT-WEIGHT: = bold } .ShortDescription { =09 } .Column1Content:first-child { BORDER-BOTTOM-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-TOP-STYLE: = none; BORDER-LEFT-STYLE: none; PADDING-TOP: 0px } .Column1Content { MARGIN: 10px; BORDER-TOP: #b5b2b5 1px solid; PADDING-TOP: 10px } #Column2ColumnContent #ColumnHeader { TEXT-TRANSFORM: uppercase; MARGIN-TOP: 10px; FONT-FAMILY: "Arial" , = sans-serif; MARGIN-BOTTOM: 10px; COLOR: #c63c42; FONT-SIZE: 100%; = FONT-WEIGHT: bold } #Column2NewsContent #Column2NewsHeader { TEXT-TRANSFORM: uppercase; MARGIN-TOP: 10px; FONT-FAMILY: "Arial" , = sans-serif; MARGIN-BOTTOM: 10px; COLOR: #c63c42; FONT-SIZE: 100%; = FONT-WEIGHT: bold } .IssueTocSection H2 { TEXT-TRANSFORM: uppercase; MARGIN-TOP: 10px; FONT-FAMILY: "Arial" , = sans-serif; MARGIN-BOTTOM: 10px; COLOR: #c63c42; FONT-SIZE: 100%; = FONT-WEIGHT: bold } .ColumnTitle { TEXT-TRANSFORM: capitalize; MARGIN: 0px; FONT-FAMILY: "Arial" , = sans-serif; COLOR: #4a498c; FONT-SIZE: 100%; FONT-WEIGHT: bold } .IssueTocSection H3 { TEXT-TRANSFORM: capitalize; MARGIN: 0px; FONT-FAMILY: "Arial" , = sans-serif; COLOR: #4a498c; FONT-SIZE: 100%; FONT-WEIGHT: bold } .SectionDescription { MARGIN-TOP: 5px; MARGIN-BOTTOM: 20px; COLOR: #000000; MARGIN-LEFT: 10px } .IssueTocSection .Content { MARGIN-TOP: 5px; MARGIN-BOTTOM: 20px; COLOR: #000000; MARGIN-LEFT: 10px } .SectionDescription UL { PADDING-BOTTOM: 0px; TEXT-TRANSFORM: capitalize; MARGIN-TOP: 5px; = PADDING-LEFT: 0px; PADDING-RIGHT: 0px; MARGIN-LEFT: 20px; PADDING-TOP: = 0px } .IssueTocSection .Content UL { PADDING-BOTTOM: 0px; TEXT-TRANSFORM: capitalize; MARGIN-TOP: 5px; = PADDING-LEFT: 0px; PADDING-RIGHT: 0px; MARGIN-LEFT: 20px; PADDING-TOP: = 0px } .SectionDescription A { TEXT-DECORATION: none } .IssueTocSection A { TEXT-DECORATION: none } .HeaderRed { COLOR: #b81828 } .SubsectionHeader { TEXT-TRANSFORM: capitalize; HEIGHT: auto } .SubsectionHeader { MARGIN-BOTTOM: 5px; FONT-WEIGHT: bold } .PreferredVendors { BACKGROUND-COLOR: #dbebea } #Title H1 { FONT-SIZE: 18pt } .Header { TEXT-TRANSFORM: capitalize; MARGIN-TOP: 10px; COLOR: #bd3442; = FONT-WEIGHT: bold } .VendorName { FONT-WEIGHT: bold; PADDING-TOP: 10px } #PageContent DIV.NonPreferredVendors { BORDER-BOTTOM: #e5e5e5 1px solid; BORDER-LEFT: #e5e5e5 1px solid; = MARGIN-TOP: 10px; HEIGHT: auto; BORDER-TOP: #e5e5e5 1px solid; = BORDER-RIGHT: #e5e5e5 1px solid } .VendorInformation { MARGIN-RIGHT: 10px } .Question { COLOR: #bd3442; FONT-WEIGHT: bold } .Question { FONT-SIZE: 8pt } .Answer { FONT-SIZE: 8pt } .Answer { MARGIN-BOTTOM: 15px } A:link { TEXT-DECORATION: none } #CopyrightBodyContent P { MARGIN-TOP: 0px } #BodyContent P { MARGIN-TOP: 0px } .ColumnContent { MARGIN-TOP: 0px } .ThreeColumnLayout { HEIGHT: auto } .AnchorLink { TEXT-TRANSFORM: capitalize; MARGIN-BOTTOM: 0.5em; FONT-SIZE: 7.5pt } .LabelIndent { MARGIN-LEFT: 3px; CURSOR: text } .SelectIndent { MARGIN-LEFT: 2px } #StoreResourcesContent TABLE { FONT-FAMILY: Sans-Serif; COLOR: #189ace; FONT-SIZE: 9pt } .LableCursor { CURSOR: text } #ContentContainerColumn2 #Content A:link { COLOR: #4aaade; TEXT-DECORATION: none } A:visited { COLOR: #4aaade; TEXT-DECORATION: none } A:active { COLOR: #4aaade; TEXT-DECORATION: none } #EmailAlert { PADDING-BOTTOM: 0.25em; BACKGROUND-COLOR: #8b8db4; PADDING-LEFT: 5px; = HEIGHT: auto; COLOR: #ffffff; FONT-SIZE: 7pt; PADDING-TOP: 0.25em } #EmailAlert A { COLOR: #ffffff; TEXT-DECORATION: none } .Advertisement A IMG { TEXT-ALIGN: center; WIDTH: 336px } .Advertisement { BORDER-LEFT: #e5e5e5 1px solid; BACKGROUND-COLOR: #ffffff; BORDER-TOP: = #e5e5e5 1px solid; BORDER-RIGHT: #e5e5e5 1px solid } .Box1 Advertisement { BORDER-BOTTOM: #e5e5e5 1px solid; BORDER-LEFT: #e5e5e5 1px solid; = BACKGROUND-COLOR: #ffffff; BORDER-RIGHT: #e5e5e5 1px solid } .Box1 Advertisement A IMG { TEXT-ALIGN: center; WIDTH: 336px; MARGIN-LEFT: 0.5em; MARGIN-RIGHT: = 0.5em } #MainMenuContainer .MainMenu A.ActiveMenu { COLOR: #fadd54; BORDER-LEFT-COLOR: #ffffff } #Breadcrumb A.Activelinks { COLOR: #4aaade } #WebExclusiveBreadcrumb A.Activelinks { COLOR: #4aaade } #Breadcrumb A.Inactivelinks { COLOR: #adaaad } #WebExclusiveBreadcrumb A.Inactivelinks { COLOR: #adaaad } .SearchBorder { BORDER-BOTTOM: #212873 8px solid; HEIGHT: 75px; OVERFLOW: hidden } .AdvancedSearchContainer { BACKGROUND-COLOR: black; WIDTH: 320px; DISPLAY: block; HEIGHT: 230px } .TopicName { FONT: bold 12pt/15pt "Times" , "Times New Roman" , serif; COLOR: = #4a498c } .BottomBorder { BORDER-BOTTOM: #212873 9px solid; POSITION: relative; LINE-HEIGHT: 0pt; = MARGIN-TOP: -10px; WIDTH: 338px } .ActiveColor { COLOR: #fadd54 } .IssueTocSection .ColumnLink { FONT-FAMILY: Verdana; COLOR: #262870; FONT-SIZE: 10pt; TEXT-DECORATION: = none } .IssueTocSection .ColumnLink A:link { FONT-FAMILY: Verdana; COLOR: #262870; FONT-SIZE: 10pt; TEXT-DECORATION: = none } .IssueTocSection .ColumnLink A:visited { FONT-FAMILY: Verdana; COLOR: #262870; FONT-SIZE: 10pt; TEXT-DECORATION: = none } .IssueTocSection .ColumnLink A:hover { FONT-FAMILY: Verdana; COLOR: #262870; FONT-SIZE: 10pt; TEXT-DECORATION: = none } .IssueTocSection .ColumnLink A:active { FONT-FAMILY: Verdana; COLOR: #262870; FONT-SIZE: 10pt; TEXT-DECORATION: = none } #ContentContainer A:hover { TEXT-DECORATION: underline } #RelatedTopicsHeader H2 { FONT: 9.75pt "Arial" , sans-serif; PADDING-TOP: 2px } #RelatedArticlesHeader H2 { FONT: 9.75pt "Arial" , sans-serif; PADDING-TOP: 2px } ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: quoted-printable content-location: http://www.journalofaccountancy.com/WebResource.axd?d=AvpztXhoLA2l0vF9hV_BPQ2&t=633866174560427676 function WebForm_PostBackOptions(eventTarget, eventArgument, validation, = validationGroup, actionUrl, trackFocus, clientSubmit) { this.eventTarget =3D eventTarget; this.eventArgument =3D eventArgument; this.validation =3D validation; this.validationGroup =3D validationGroup; this.actionUrl =3D actionUrl; this.trackFocus =3D trackFocus; this.clientSubmit =3D clientSubmit; } function WebForm_DoPostBackWithOptions(options) { var validationResult =3D true; if (options.validation) { if (typeof(Page_ClientValidate) =3D=3D 'function') { validationResult =3D = Page_ClientValidate(options.validationGroup); } } if (validationResult) { if ((typeof(options.actionUrl) !=3D "undefined") && = (options.actionUrl !=3D null) && (options.actionUrl.length > 0)) { theForm.action =3D options.actionUrl; } if (options.trackFocus) { var lastFocus =3D theForm.elements["__LASTFOCUS"]; if ((typeof(lastFocus) !=3D "undefined") && (lastFocus !=3D = null)) { if (typeof(document.activeElement) =3D=3D "undefined") { lastFocus.value =3D options.eventTarget; } else { var active =3D document.activeElement; if ((typeof(active) !=3D "undefined") && (active = !=3D null)) { if ((typeof(active.id) !=3D "undefined") && = (active.id !=3D null) && (active.id.length > 0)) { lastFocus.value =3D active.id; } else if (typeof(active.name) !=3D "undefined") { lastFocus.value =3D active.name; } } } } } } if (options.clientSubmit) { __doPostBack(options.eventTarget, options.eventArgument); } } var __pendingCallbacks =3D new Array(); var __synchronousCallBackIndex =3D -1; function WebForm_DoCallback(eventTarget, eventArgument, eventCallback, = context, errorCallback, useAsync) { var postData =3D __theFormPostData + "__CALLBACKID=3D" + WebForm_EncodeCallback(eventTarget) = + "&__CALLBACKPARAM=3D" + = WebForm_EncodeCallback(eventArgument); if (theForm["__EVENTVALIDATION"]) { postData +=3D "&__EVENTVALIDATION=3D" + = WebForm_EncodeCallback(theForm["__EVENTVALIDATION"].value); } var xmlRequest,e; try { xmlRequest =3D new XMLHttpRequest(); } catch(e) { try { xmlRequest =3D new ActiveXObject("Microsoft.XMLHTTP"); } catch(e) { } } var setRequestHeaderMethodExists =3D true; try { setRequestHeaderMethodExists =3D (xmlRequest && = xmlRequest.setRequestHeader); } catch(e) {} var callback =3D new Object(); callback.eventCallback =3D eventCallback; callback.context =3D context; callback.errorCallback =3D errorCallback; callback.async =3D useAsync; var callbackIndex =3D = WebForm_FillFirstAvailableSlot(__pendingCallbacks, callback); if (!useAsync) { if (__synchronousCallBackIndex !=3D -1) { __pendingCallbacks[__synchronousCallBackIndex] =3D null; } __synchronousCallBackIndex =3D callbackIndex; } if (setRequestHeaderMethodExists) { xmlRequest.onreadystatechange =3D WebForm_CallbackComplete; callback.xmlRequest =3D xmlRequest; xmlRequest.open("POST", theForm.action, true); xmlRequest.setRequestHeader("Content-Type", = "application/x-www-form-urlencoded; charset=3Dutf-8"); xmlRequest.send(postData); return; } callback.xmlRequest =3D new Object(); var callbackFrameID =3D "__CALLBACKFRAME" + callbackIndex; var xmlRequestFrame =3D document.frames[callbackFrameID]; if (!xmlRequestFrame) { xmlRequestFrame =3D document.createElement("IFRAME"); xmlRequestFrame.width =3D "1"; xmlRequestFrame.height =3D "1"; xmlRequestFrame.frameBorder =3D "0"; xmlRequestFrame.id =3D callbackFrameID; xmlRequestFrame.name =3D callbackFrameID; xmlRequestFrame.style.position =3D "absolute"; xmlRequestFrame.style.top =3D "-100px" xmlRequestFrame.style.left =3D "-100px"; try { if (callBackFrameUrl) { xmlRequestFrame.src =3D callBackFrameUrl; } } catch(e) {} document.body.appendChild(xmlRequestFrame); } var interval =3D window.setInterval(function() { xmlRequestFrame =3D document.frames[callbackFrameID]; if (xmlRequestFrame && xmlRequestFrame.document) { window.clearInterval(interval); xmlRequestFrame.document.write(""); xmlRequestFrame.document.close(); xmlRequestFrame.document.write('
'); xmlRequestFrame.document.close(); xmlRequestFrame.document.forms[0].action =3D theForm.action; var count =3D __theFormPostCollection.length; var element; for (var i =3D 0; i < count; i++) { element =3D __theFormPostCollection[i]; if (element) { var fieldElement =3D = xmlRequestFrame.document.createElement("INPUT"); fieldElement.type =3D "hidden"; fieldElement.name =3D element.name; fieldElement.value =3D element.value; = xmlRequestFrame.document.forms[0].appendChild(fieldElement); } } var callbackIdFieldElement =3D = xmlRequestFrame.document.createElement("INPUT"); callbackIdFieldElement.type =3D "hidden"; callbackIdFieldElement.name =3D "__CALLBACKID"; callbackIdFieldElement.value =3D eventTarget; = xmlRequestFrame.document.forms[0].appendChild(callbackIdFieldElement); var callbackParamFieldElement =3D = xmlRequestFrame.document.createElement("INPUT"); callbackParamFieldElement.type =3D "hidden"; callbackParamFieldElement.name =3D "__CALLBACKPARAM"; callbackParamFieldElement.value =3D eventArgument; = xmlRequestFrame.document.forms[0].appendChild(callbackParamFieldElement);= if (theForm["__EVENTVALIDATION"]) { var callbackValidationFieldElement =3D = xmlRequestFrame.document.createElement("INPUT"); callbackValidationFieldElement.type =3D "hidden"; callbackValidationFieldElement.name =3D = "__EVENTVALIDATION"; callbackValidationFieldElement.value =3D = theForm["__EVENTVALIDATION"].value; = xmlRequestFrame.document.forms[0].appendChild(callbackValidationFieldElem= ent); } var callbackIndexFieldElement =3D = xmlRequestFrame.document.createElement("INPUT"); callbackIndexFieldElement.type =3D "hidden"; callbackIndexFieldElement.name =3D "__CALLBACKINDEX"; callbackIndexFieldElement.value =3D callbackIndex; = xmlRequestFrame.document.forms[0].appendChild(callbackIndexFieldElement);= xmlRequestFrame.document.forms[0].submit(); } }, 10); } function WebForm_CallbackComplete() { for (var i =3D 0; i < __pendingCallbacks.length; i++) { callbackObject =3D __pendingCallbacks[i]; if (callbackObject && callbackObject.xmlRequest && = (callbackObject.xmlRequest.readyState =3D=3D 4)) { WebForm_ExecuteCallback(callbackObject); if (!__pendingCallbacks[i].async) { __synchronousCallBackIndex =3D -1; } __pendingCallbacks[i] =3D null; var callbackFrameID =3D "__CALLBACKFRAME" + i; var xmlRequestFrame =3D = document.getElementById(callbackFrameID); if (xmlRequestFrame) { xmlRequestFrame.parentNode.removeChild(xmlRequestFrame); } } } } function WebForm_ExecuteCallback(callbackObject) { var response =3D callbackObject.xmlRequest.responseText; if (response.charAt(0) =3D=3D "s") { if ((typeof(callbackObject.eventCallback) !=3D "undefined") && = (callbackObject.eventCallback !=3D null)) { callbackObject.eventCallback(response.substring(1), = callbackObject.context); } } else if (response.charAt(0) =3D=3D "e") { if ((typeof(callbackObject.errorCallback) !=3D "undefined") && = (callbackObject.errorCallback !=3D null)) { callbackObject.errorCallback(response.substring(1), = callbackObject.context); } } else { var separatorIndex =3D response.indexOf("|"); if (separatorIndex !=3D -1) { var validationFieldLength =3D parseInt(response.substring(0, = separatorIndex)); if (!isNaN(validationFieldLength)) { var validationField =3D = response.substring(separatorIndex + 1, separatorIndex + = validationFieldLength + 1); if (validationField !=3D "") { var validationFieldElement =3D = theForm["__EVENTVALIDATION"]; if (!validationFieldElement) { validationFieldElement =3D = document.createElement("INPUT"); validationFieldElement.type =3D "hidden"; validationFieldElement.name =3D = "__EVENTVALIDATION"; theForm.appendChild(validationFieldElement); } validationFieldElement.value =3D validationField; } if ((typeof(callbackObject.eventCallback) !=3D = "undefined") && (callbackObject.eventCallback !=3D null)) { = callbackObject.eventCallback(response.substring(separatorIndex + = validationFieldLength + 1), callbackObject.context); } } } } } function WebForm_FillFirstAvailableSlot(array, element) { var i; for (i =3D 0; i < array.length; i++) { if (!array[i]) break; } array[i] =3D element; return i; } var __nonMSDOMBrowser =3D = (window.navigator.appName.toLowerCase().indexOf('explorer') =3D=3D -1); var __theFormPostData =3D ""; var __theFormPostCollection =3D new Array(); function WebForm_InitCallback() { var count =3D theForm.elements.length; var element; for (var i =3D 0; i < count; i++) { element =3D theForm.elements[i]; var tagName =3D element.tagName.toLowerCase(); if (tagName =3D=3D "input") { var type =3D element.type; if ((type =3D=3D "text" || type =3D=3D "hidden" || type = =3D=3D "password" || ((type =3D=3D "checkbox" || type =3D=3D "radio") && = element.checked)) && (element.id !=3D "__EVENTVALIDATION")) { WebForm_InitCallbackAddField(element.name, = element.value); } } else if (tagName =3D=3D "select") { var selectCount =3D element.options.length; for (var j =3D 0; j < selectCount; j++) { var selectChild =3D element.options[j]; if (selectChild.selected =3D=3D true) { WebForm_InitCallbackAddField(element.name, = element.value); } } } else if (tagName =3D=3D "textarea") { WebForm_InitCallbackAddField(element.name, element.value); } } } function WebForm_InitCallbackAddField(name, value) { var nameValue =3D new Object(); nameValue.name =3D name; nameValue.value =3D value; __theFormPostCollection[__theFormPostCollection.length] =3D = nameValue; __theFormPostData +=3D WebForm_EncodeCallback(name) + "=3D" + = WebForm_EncodeCallback(value) + "&"; } function WebForm_EncodeCallback(parameter) { if (encodeURIComponent) { return encodeURIComponent(parameter); } else { return escape(parameter); } } var __disabledControlArray =3D new Array(); function WebForm_ReEnableControls() { if (typeof(__enabledControlArray) =3D=3D 'undefined') { return false; } var disabledIndex =3D 0; for (var i =3D 0; i < __enabledControlArray.length; i++) { var c; if (__nonMSDOMBrowser) { c =3D document.getElementById(__enabledControlArray[i]); } else { c =3D document.all[__enabledControlArray[i]]; } if ((typeof(c) !=3D "undefined") && (c !=3D null) && (c.disabled = =3D=3D true)) { c.disabled =3D false; __disabledControlArray[disabledIndex++] =3D c; } } setTimeout("WebForm_ReDisableControls()", 0); return true; } function WebForm_ReDisableControls() { for (var i =3D 0; i < __disabledControlArray.length; i++) { __disabledControlArray[i].disabled =3D true; } } function WebForm_FireDefaultButton(event, target) { if (event.keyCode =3D=3D 13) { var src =3D event.srcElement || event.target; if (!src || (src.tagName.toLowerCase() !=3D "textarea")) { var defaultButton; if (__nonMSDOMBrowser) { defaultButton =3D document.getElementById(target); } else { defaultButton =3D document.all[target]; } if (defaultButton && typeof(defaultButton.click) !=3D = "undefined") { defaultButton.click(); event.cancelBubble =3D true; if (event.stopPropagation) event.stopPropagation(); return false; } } } return true; } function WebForm_GetScrollX() { if (__nonMSDOMBrowser) { return window.pageXOffset; } else { if (document.documentElement && = document.documentElement.scrollLeft) { return document.documentElement.scrollLeft; } else if (document.body) { return document.body.scrollLeft; } } return 0; } function WebForm_GetScrollY() { if (__nonMSDOMBrowser) { return window.pageYOffset; } else { if (document.documentElement && = document.documentElement.scrollTop) { return document.documentElement.scrollTop; } else if (document.body) { return document.body.scrollTop; } } return 0; } function WebForm_SaveScrollPositionSubmit() { if (__nonMSDOMBrowser) { theForm.elements['__SCROLLPOSITIONY'].value =3D = window.pageYOffset; theForm.elements['__SCROLLPOSITIONX'].value =3D = window.pageXOffset; } else { theForm.__SCROLLPOSITIONX.value =3D WebForm_GetScrollX(); theForm.__SCROLLPOSITIONY.value =3D WebForm_GetScrollY(); } if ((typeof(this.oldSubmit) !=3D "undefined") && (this.oldSubmit = !=3D null)) { return this.oldSubmit(); } return true; } function WebForm_SaveScrollPositionOnSubmit() { theForm.__SCROLLPOSITIONX.value =3D WebForm_GetScrollX(); theForm.__SCROLLPOSITIONY.value =3D WebForm_GetScrollY(); if ((typeof(this.oldOnSubmit) !=3D "undefined") && (this.oldOnSubmit = !=3D null)) { return this.oldOnSubmit(); } return true; } function WebForm_RestoreScrollPosition() { if (__nonMSDOMBrowser) { window.scrollTo(theForm.elements['__SCROLLPOSITIONX'].value, = theForm.elements['__SCROLLPOSITIONY'].value); } else { window.scrollTo(theForm.__SCROLLPOSITIONX.value, = theForm.__SCROLLPOSITIONY.value); } if ((typeof(theForm.oldOnLoad) !=3D "undefined") && = (theForm.oldOnLoad !=3D null)) { return theForm.oldOnLoad(); } return true; } function WebForm_TextBoxKeyHandler(event) { if (event.keyCode =3D=3D 13) { var target; if (__nonMSDOMBrowser) { target =3D event.target; } else { target =3D event.srcElement; } if ((typeof(target) !=3D "undefined") && (target !=3D null)) { if (typeof(target.onchange) !=3D "undefined") { target.onchange(); event.cancelBubble =3D true; if (event.stopPropagation) event.stopPropagation(); return false; } } } return true; } function WebForm_TrimString(value) { return value.replace(/^\s+|\s+$/g, '') } function WebForm_AppendToClassName(element, className) { var currentClassName =3D ' ' + WebForm_TrimString(element.className) = + ' '; className =3D WebForm_TrimString(className); var index =3D currentClassName.indexOf(' ' + className + ' '); if (index =3D=3D=3D -1) { element.className =3D (element.className =3D=3D=3D '') ? = className : element.className + ' ' + className; } } function WebForm_RemoveClassName(element, className) { var currentClassName =3D ' ' + WebForm_TrimString(element.className) = + ' '; className =3D WebForm_TrimString(className); var index =3D currentClassName.indexOf(' ' + className + ' '); if (index >=3D 0) { element.className =3D = WebForm_TrimString(currentClassName.substring(0, index) + ' ' + currentClassName.substring(index + className.length + 1, = currentClassName.length)); } } function WebForm_GetElementById(elementId) { if (document.getElementById) { return document.getElementById(elementId); } else if (document.all) { return document.all[elementId]; } else return null; } function WebForm_GetElementByTagName(element, tagName) { var elements =3D WebForm_GetElementsByTagName(element, tagName); if (elements && elements.length > 0) { return elements[0]; } else return null; } function WebForm_GetElementsByTagName(element, tagName) { if (element && tagName) { if (element.getElementsByTagName) { return element.getElementsByTagName(tagName); } if (element.all && element.all.tags) { return element.all.tags(tagName); } } return null; } function WebForm_GetElementDir(element) { if (element) { if (element.dir) { return element.dir; } return WebForm_GetElementDir(element.parentNode); } return "ltr"; } function WebForm_GetElementPosition(element) { var result =3D new Object(); result.x =3D 0; result.y =3D 0; result.width =3D 0; result.height =3D 0; if (element.offsetParent) { result.x =3D element.offsetLeft; result.y =3D element.offsetTop; var parent =3D element.offsetParent; while (parent) { result.x +=3D parent.offsetLeft; result.y +=3D parent.offsetTop; var parentTagName =3D parent.tagName.toLowerCase(); if (parentTagName !=3D "table" && parentTagName !=3D "body" &&=20 parentTagName !=3D "html" &&=20 parentTagName !=3D "div" &&=20 parent.clientTop &&=20 parent.clientLeft) { result.x +=3D parent.clientLeft; result.y +=3D parent.clientTop; } parent =3D parent.offsetParent; } } else if (element.left && element.top) { result.x =3D element.left; result.y =3D element.top; } else { if (element.x) { result.x =3D element.x; } if (element.y) { result.y =3D element.y; } } if (element.offsetWidth && element.offsetHeight) { result.width =3D element.offsetWidth; result.height =3D element.offsetHeight; } else if (element.style && element.style.pixelWidth && = element.style.pixelHeight) { result.width =3D element.style.pixelWidth; result.height =3D element.style.pixelHeight; } return result; } function WebForm_GetParentByTagName(element, tagName) { var parent =3D element.parentNode; var upperTagName =3D tagName.toUpperCase(); while (parent && (parent.tagName.toUpperCase() !=3D upperTagName)) { parent =3D parent.parentNode ? parent.parentNode : = parent.parentElement; } return parent; } function WebForm_SetElementHeight(element, height) { if (element && element.style) { element.style.height =3D height + "px"; } } function WebForm_SetElementWidth(element, width) { if (element && element.style) { element.style.width =3D width + "px"; } } function WebForm_SetElementX(element, x) { if (element && element.style) { element.style.left =3D x + "px"; } } function WebForm_SetElementY(element, y) { if (element && element.style) { element.style.top =3D y + "px"; } } ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: quoted-printable content-location: http://www.journalofaccountancy.com/ScriptResource.axd?d=rnEqmBc5quQ5pvDLntCiVwH3w8psnsWrtV9oDCSXlwzjacZ2DvqsL9N6qZDDmFAyrcdezaSVdC1XmSFASmGPvOvi_MJ9rbkM95VJRcghZxE1&t=ffffffffcac5362a =EF=BB=BF//---------------------------------------------------------- // Copyright (C) Microsoft Corporation. All rights reserved. //---------------------------------------------------------- // MicrosoftAjax.js Function.__typeName=3D"Function";Function.__class=3Dtrue;Function.createC= allback=3Dfunction(b,a){return function(){var = e=3Darguments.length;if(e>0){var d=3D[];for(var = c=3D0;cc){var = f=3DError.parameterCount();f.popStackFrame();return f}return = null};Function._validateParameter=3Dfunction(c,a,h){var = b,g=3Da.type,l=3D!!a.integer,k=3D!!a.domElement,m=3D!!a.mayBeNull;b=3DFun= ction._validateParameterType(c,g,l,k,m,h);if(b){b.popStackFrame();return = b}var = e=3Da.elementType,f=3D!!a.elementMayBeNull;if(g=3D=3D=3DArray&&typeof = c!=3D=3D"undefined"&&c!=3D=3Dnull&&(e||!f)){var = j=3D!!a.elementInteger,i=3D!!a.elementDomElement;for(var = d=3D0;d0&&(dc.Calendar.TwoDigitYearMax)return = a-100}return = a};Date._getParseRegExp=3Dfunction(b,e){if(!b._parseRegExp)b._parseRegExp= =3D{};else if(b._parseRegExp[e])return b._parseRegExp[e];var = c=3DDate._expandFormat(b,e);c=3Dc.replace(/([\^\$\.\*\+\?\|\[\]\(\)\{\}])= /g,"\\\\$1");var a=3Dnew = Sys.StringBuilder("^"),j=3D[],f=3D0,i=3D0,h=3DDate._getTokenRegExp(),d;wh= ile((d=3Dh.exec(c))!=3D=3Dnull){var = l=3Dc.slice(f,d.index);f=3Dh.lastIndex;i+=3DDate._appendPreOrPostMatch(l,= a);if(i%2=3D=3D=3D1){a.append(d[0]);continue}switch(d[0]){case = "dddd":case "ddd":case "MMMM":case "MMM":a.append("(\\D+)");break;case = "tt":case "t":a.append("(\\D*)");break;case = "yyyy":a.append("(\\d{4})");break;case = "fff":a.append("(\\d{3})");break;case = "ff":a.append("(\\d{2})");break;case "f":a.append("(\\d)");break;case = "dd":case "d":case "MM":case "M":case "yy":case "y":case "HH":case = "H":case "hh":case "h":case "mm":case "m":case "ss":case = "s":a.append("(\\d\\d?)");break;case = "zzz":a.append("([+-]?\\d\\d?:\\d{2})");break;case "zz":case = "z":a.append("([+-]?\\d\\d?)")}Array.add(j,d[0])}Date._appendPreOrPostMat= ch(c.slice(f),a);a.append("$");var = k=3Da.toString().replace(/\s+/g,"\\s+"),g=3D{"regExp":k,"groups":j};b._pa= rseRegExp[e]=3Dg;return g};Date._getTokenRegExp=3Dfunction(){return = /dddd|ddd|dd|d|MMMM|MMM|MM|M|yyyy|yy|y|hh|h|HH|H|mm|m|ss|s|tt|t|fff|ff|f|= zzz|zz|z/g};Date.parseLocale=3Dfunction(a){return = Date._parse(a,Sys.CultureInfo.CurrentCulture,arguments)};Date.parseInvari= ant=3Dfunction(a){return = Date._parse(a,Sys.CultureInfo.InvariantCulture,arguments)};Date._parse=3D= function(g,c,h){var e=3Dfalse;for(var a=3D1,i=3Dh.length;a31)return null;break;case = "MMMM":c=3Dj._getMonthIndex(a);if(c<0||c>11)return null;break;case = "MMM":c=3Dj._getAbbrMonthIndex(a);if(c<0||c>11)return null;break;case = "M":case "MM":var c=3DparseInt(a,10)-1;if(c<0||c>11)return = null;break;case "y":case = "yy":f=3DDate._expandYear(m,parseInt(a,10));if(f<0||f>9999)return = null;break;case "yyyy":f=3DparseInt(a,10);if(f<0||f>9999)return = null;break;case "h":case = "hh":d=3DparseInt(a,10);if(d=3D=3D=3D12)d=3D0;if(d<0||d>11)return = null;break;case "H":case "HH":d=3DparseInt(a,10);if(d<0||d>23)return = null;break;case "m":case "mm":n=3DparseInt(a,10);if(n<0||n>59)return = null;break;case "s":case "ss":o=3DparseInt(a,10);if(o<0||o>59)return = null;break;case "tt":case "t":var = u=3Da.toUpperCase();r=3Du=3D=3D=3Dm.PMDesignator.toUpperCase();if(!r&&u!=3D= =3Dm.AMDesignator.toUpperCase())return null;break;case = "f":e=3DparseInt(a,10)*100;if(e<0||e>999)return null;break;case = "ff":e=3DparseInt(a,10)*10;if(e<0||e>999)return null;break;case = "fff":e=3DparseInt(a,10);if(e<0||e>999)return null;break;case = "dddd":g=3Dj._getDayIndex(a);if(g<0||g>6)return null;break;case = "ddd":g=3Dj._getAbbrDayIndex(a);if(g<0||g>6)return null;break;case = "zzz":var q=3Da.split(/:/);if(q.length!=3D=3D2)return null;var = i=3DparseInt(q[0],10);if(i<-12||i>13)return null;var = l=3DparseInt(q[1],10);if(l<0||l>59)return = null;k=3Di*60+(a.startsWith("-")?-l:l);break;case "z":case "zz":var = i=3DparseInt(a,10);if(i<-12||i>13)return null;k=3Di*60}}var b=3Dnew = Date;if(f=3D=3D=3Dnull)f=3Db.getFullYear();if(c=3D=3D=3Dnull)c=3Db.getMon= th();if(h=3D=3D=3Dnull)h=3Db.getDate();b.setFullYear(f,c,h);if(b.getDate(= )!=3D=3Dh)return null;if(g!=3D=3Dnull&&b.getDay()!=3D=3Dg)return = null;if(r&&d<12)d+=3D12;b.setHours(d,n,o,e);if(k!=3D=3Dnull){var = t=3Db.getMinutes()-(k+b.getTimezoneOffset());b.setHours(b.getHours()+pars= eInt(t/60,10),t%60)}return b};Date.prototype.format=3Dfunction(a){return = this._toFormattedString(a,Sys.CultureInfo.InvariantCulture)};Date.prototy= pe.localeFormat=3Dfunction(a){return = this._toFormattedString(a,Sys.CultureInfo.CurrentCulture)};Date.prototype= ._toFormattedString=3Dfunction(e,h){if(!e||e.length=3D=3D=3D0||e=3D=3D=3D= "i")if(h&&h.name.length>0)return this.toLocaleString();else return = this.toString();var d=3Dh.dateTimeFormat;e=3DDate._expandFormat(d,e);var = a=3Dnew Sys.StringBuilder,b;function c(a){if(a<10)return "0"+a;return = a.toString()}function g(a){if(a<10)return "00"+a;if(a<100)return = "0"+a;return a.toString()}var = j=3D0,i=3DDate._getTokenRegExp();for(;true;){var = l=3Di.lastIndex,f=3Di.exec(e),k=3De.slice(l,f?f.index:e.length);j+=3DDate= ._appendPreOrPostMatch(k,a);if(!f)break;if(j%2=3D=3D=3D1){a.append(f[0]);= continue}switch(f[0]){case = "dddd":a.append(d.DayNames[this.getDay()]);break;case = "ddd":a.append(d.AbbreviatedDayNames[this.getDay()]);break;case = "dd":a.append(c(this.getDate()));break;case = "d":a.append(this.getDate());break;case = "MMMM":a.append(d.MonthNames[this.getMonth()]);break;case = "MMM":a.append(d.AbbreviatedMonthNames[this.getMonth()]);break;case = "MM":a.append(c(this.getMonth()+1));break;case = "M":a.append(this.getMonth()+1);break;case = "yyyy":a.append(this.getFullYear());break;case = "yy":a.append(c(this.getFullYear()%100));break;case = "y":a.append(this.getFullYear()%100);break;case = "hh":b=3Dthis.getHours()%12;if(b=3D=3D=3D0)b=3D12;a.append(c(b));break;ca= se = "h":b=3Dthis.getHours()%12;if(b=3D=3D=3D0)b=3D12;a.append(b);break;case = "HH":a.append(c(this.getHours()));break;case = "H":a.append(this.getHours());break;case = "mm":a.append(c(this.getMinutes()));break;case = "m":a.append(this.getMinutes());break;case = "ss":a.append(c(this.getSeconds()));break;case = "s":a.append(this.getSeconds());break;case = "tt":a.append(this.getHours()<12?d.AMDesignator:d.PMDesignator);break;cas= e = "t":a.append((this.getHours()<12?d.AMDesignator:d.PMDesignator).charAt(0)= );break;case = "f":a.append(g(this.getMilliseconds()).charAt(0));break;case = "ff":a.append(g(this.getMilliseconds()).substr(0,2));break;case = "fff":a.append(g(this.getMilliseconds()));break;case = "z":b=3Dthis.getTimezoneOffset()/60;a.append((b<=3D0?"+":"-")+Math.floor(= Math.abs(b)));break;case = "zz":b=3Dthis.getTimezoneOffset()/60;a.append((b<=3D0?"+":"-")+c(Math.flo= or(Math.abs(b))));break;case = "zzz":b=3Dthis.getTimezoneOffset()/60;a.append((b<=3D0?"+":"-")+c(Math.fl= oor(Math.abs(b)))+d.TimeSeparator+c(Math.abs(this.getTimezoneOffset()%60)= ))}}return = a.toString()};Number.__typeName=3D"Number";Number.__class=3Dtrue;Number.p= arseLocale=3Dfunction(a){return = Number._parse(a,Sys.CultureInfo.CurrentCulture)};Number.parseInvariant=3D= function(a){return = Number._parse(a,Sys.CultureInfo.InvariantCulture)};Number._parse=3Dfuncti= on(b,o){b=3Db.trim();if(b.match(/^[+-]?infinity$/i))return = parseFloat(b);if(b.match(/^0x[a-f0-9]+$/i))return parseInt(b);var = a=3Do.numberFormat,g=3DNumber._parseNumberNegativePattern(b,a,a.NumberNeg= ativePattern),h=3Dg[0],e=3Dg[1];if(h=3D=3D=3D""&&a.NumberNegativePattern!= =3D=3D1){g=3DNumber._parseNumberNegativePattern(b,a,1);h=3Dg[0];e=3Dg[1]}= if(h=3D=3D=3D"")h=3D"+";var = j,d,f=3De.indexOf("e");if(f<0)f=3De.indexOf("E");if(f<0){d=3De;j=3Dnull}e= lse{d=3De.substr(0,f);j=3De.substr(f+1)}var = c,k,m=3Dd.indexOf(a.NumberDecimalSeparator);if(m<0){c=3Dd;k=3Dnull}else{c= =3Dd.substr(0,m);k=3Dd.substr(m+a.NumberDecimalSeparator.length)}c=3Dc.sp= lit(a.NumberGroupSeparator).join("");var = n=3Da.NumberGroupSeparator.replace(/\u00A0/g," = ");if(a.NumberGroupSeparator!=3D=3Dn)c=3Dc.split(n).join("");var = l=3Dh+c;if(k!=3D=3Dnull)l+=3D"."+k;if(j!=3D=3Dnull){var = i=3DNumber._parseNumberNegativePattern(j,a,1);if(i[0]=3D=3D=3D"")i[0]=3D"= +";l+=3D"e"+i[0]+i[1]}if(l.match(/^[+-]?\d*\.?\d*(e[+-]?\d+)?$/))return = parseFloat(l);return = Number.NaN};Number._parseNumberNegativePattern=3Dfunction(a,d,e){var = b=3Dd.NegativeSign,c=3Dd.PositiveSign;switch(e){case 4:b=3D" "+b;c=3D" = "+c;case 3:if(a.endsWith(b))return = ["-",a.substr(0,a.length-b.length)];else if(a.endsWith(c))return = ["+",a.substr(0,a.length-c.length)];break;case 2:b+=3D" ";c+=3D" ";case = 1:if(a.startsWith(b))return ["-",a.substr(b.length)];else = if(a.startsWith(c))return ["+",a.substr(c.length)];break;case = 0:if(a.startsWith("(")&&a.endsWith(")"))return = ["-",a.substr(1,a.length-2)]}return = ["",a]};Number.prototype.format=3Dfunction(a){return = this._toFormattedString(a,Sys.CultureInfo.InvariantCulture)};Number.proto= type.localeFormat=3Dfunction(a){return = this._toFormattedString(a,Sys.CultureInfo.CurrentCulture)};Number.prototy= pe._toFormattedString=3Dfunction(d,j){if(!d||d.length=3D=3D=3D0||d=3D=3D=3D= "i")if(j&&j.name.length>0)return this.toLocaleString();else return = this.toString();var o=3D["n %","n%","%n"],n=3D["-n = %","-n%","-%n"],p=3D["(n)","-n","- n","n-","n -"],m=3D["$n","n$","$ = n","n $"],l=3D["($n)","-$n","$-n","$n-","(n$)","-n$","n-$","n$-","-n = $","-$ n","n $-","$ n-","$ -n","n- $","($ n)","(n $)"];function = g(a,c,d){for(var b=3Da.length;b1?parse= Int(e[1]):0;e=3Db.split(".");b=3De[0];a=3De.length>1?e[1]:"";var = q;if(c>0){a=3Dg(a,c,false);b+=3Da.slice(0,c);a=3Da.substr(c)}else = if(c<0){c=3D-c;b=3Dg(b,c+1,true);a=3Db.slice(-c,b.length)+a;b=3Db.slice(0= ,-c)}if(i>0){if(a.length>i)a=3Da.slice(0,i);else = a=3Dg(a,i,false);a=3Dp+a}else a=3D"";var = d=3Db.length-1,f=3D"";while(d>=3D0){if(h=3D=3D=3D0||h>d)if(f.length>0)ret= urn b.slice(0,d+1)+n+f+a;else return = b.slice(0,d+1)+a;if(f.length>0)f=3Db.slice(d-h+1,d+1)+n+f;else = f=3Db.slice(d-h+1,d+1);d-=3Dh;if(k1)b=3DparseInt(d.slice(1),10);var = c;switch(d.charAt(0)){case "d":case = "D":c=3D"n";if(b!=3D=3D-1)e=3Dg(""+e,b,true);if(this<0)e=3D-e;break;case = "c":case "C":if(this<0)c=3Dl[a.CurrencyNegativePattern];else = c=3Dm[a.CurrencyPositivePattern];if(b=3D=3D=3D-1)b=3Da.CurrencyDecimalDig= its;e=3Di(Math.abs(this),b,a.CurrencyGroupSizes,a.CurrencyGroupSeparator,= a.CurrencyDecimalSeparator);break;case "n":case = "N":if(this<0)c=3Dp[a.NumberNegativePattern];else = c=3D"n";if(b=3D=3D=3D-1)b=3Da.NumberDecimalDigits;e=3Di(Math.abs(this),b,= a.NumberGroupSizes,a.NumberGroupSeparator,a.NumberDecimalSeparator);break= ;case "p":case "P":if(this<0)c=3Dn[a.PercentNegativePattern];else = c=3Do[a.PercentPositivePattern];if(b=3D=3D=3D-1)b=3Da.PercentDecimalDigit= s;e=3Di(Math.abs(this)*100,b,a.PercentGroupSizes,a.PercentGroupSeparator,= a.PercentDecimalSeparator);break;default:throw = Error.format(Sys.Res.formatBadFormatSpecifier)}var = k=3D/n|\$|-|%/g,f=3D"";for(;true;){var = q=3Dk.lastIndex,h=3Dk.exec(c);f+=3Dc.slice(q,h?h.index:c.length);if(!h)br= eak;switch(h[0]){case "n":f+=3De;break;case = "$":f+=3Da.CurrencySymbol;break;case "-":f+=3Da.NegativeSign;break;case = "%":f+=3Da.PercentSymbol}}return = f};RegExp.__typeName=3D"RegExp";RegExp.__class=3Dtrue;Array.__typeName=3D= "Array";Array.__class=3Dtrue;Array.add=3DArray.enqueue=3Dfunction(a,b){a[= a.length]=3Db};Array.addRange=3Dfunction(a,b){a.push.apply(a,b)};Array.cl= ear=3Dfunction(a){a.length=3D0};Array.clone=3Dfunction(a){if(a.length=3D=3D= =3D1)return [a[0]];else return = Array.apply(null,a)};Array.contains=3Dfunction(a,b){return = Array.indexOf(a,b)>=3D0};Array.dequeue=3Dfunction(a){return = a.shift()};Array.forEach=3Dfunction(b,e,d){for(var = a=3D0,f=3Db.length;a=3D0)b.splice(a,1);return = a>=3D0};Array.removeAt=3Dfunction(a,b){a.splice(b,1)};if(!window)this.win= dow=3Dthis;window.Type=3DFunction;Type.prototype.callBaseMethod=3Dfunctio= n(a,d,b){var c=3Dthis.getBaseMethod(a,d);if(!b)return c.apply(a);else = return c.apply(a,b)};Type.prototype.getBaseMethod=3Dfunction(d,c){var = b=3Dthis.getBaseType();if(b){var a=3Db.prototype[c];return a instanceof = Function?a:null}return = null};Type.prototype.getBaseType=3Dfunction(){return typeof = this.__baseType=3D=3D=3D"undefined"?null:this.__baseType};Type.prototype.= getInterfaces=3Dfunction(){var a=3D[],b=3Dthis;while(b){var = c=3Db.__interfaces;if(c)for(var d=3D0,f=3Dc.length;d-1){Sys.Browser.agent=3DSys.Browser.Firefox;Sys.Browser.versio= n=3DparseFloat(navigator.userAgent.match(/Firefox\/(\d+\.\d+)/)[1]);Sys.B= rowser.name=3D"Firefox";Sys.Browser.hasDebuggerStatement=3Dtrue}else = if(navigator.userAgent.indexOf(" = AppleWebKit/")>-1){Sys.Browser.agent=3DSys.Browser.Safari;Sys.Browser.ver= sion=3DparseFloat(navigator.userAgent.match(/AppleWebKit\/(\d+(\.\d+)?)/)= [1]);Sys.Browser.name=3D"Safari"}else = if(navigator.userAgent.indexOf("Opera/")>-1)Sys.Browser.agent=3DSys.Brows= er.Opera;Type.registerNamespace("Sys.UI");Sys._Debug=3Dfunction(){};Sys._= Debug.prototype=3D{_appendConsole:function(a){if(typeof = Debug!=3D=3D"undefined"&&Debug.writeln)Debug.writeln(a);if(window.console= &&window.console.log)window.console.log(a);if(window.opera)window.opera.p= ostError(a);if(window.debugService)window.debugService.trace(a)},_appendT= race:function(b){var = a=3Ddocument.getElementById("TraceConsole");if(a&&a.tagName.toUpperCase()= =3D=3D=3D"TEXTAREA")a.value+=3Db+"\n"},assert:function(c,a,b){if(!c){a=3D= b&&this.assert.caller?String.format(Sys.Res.assertFailedCaller,a,this.ass= ert.caller):String.format(Sys.Res.assertFailed,a);if(confirm(String.forma= t(Sys.Res.breakIntoDebugger,a)))this.fail(a)}},clearTrace:function(){var = a=3Ddocument.getElementById("TraceConsole");if(a&&a.tagName.toUpperCase()= =3D=3D=3D"TEXTAREA")a.value=3D""},fail:function(message){this._appendCons= ole(message);if(Sys.Browser.hasDebuggerStatement)eval("debugger")},trace:= function(a){this._appendConsole(a);this._appendTrace(a)},traceDump:functi= on(a,b){var = c=3Dthis._traceDump(a,b,true)},_traceDump:function(a,c,f,b,d){c=3Dc?c:"tr= aceDump";b=3Db?b:"";if(a=3D=3D=3Dnull){this.trace(b+c+": = null");return}switch(typeof a){case "undefined":this.trace(b+c+": = Undefined");break;case "number":case "string":case = "boolean":this.trace(b+c+": = "+a);break;default:if(Date.isInstanceOfType(a)||RegExp.isInstanceOfType(a= )){this.trace(b+c+": "+a.toString());break}if(!d)d=3D[];else = if(Array.contains(d,a)){this.trace(b+c+": = ...");return}Array.add(d,a);if(a=3D=3Dwindow||a=3D=3D=3Ddocument||window.= HTMLElement&&a instanceof HTMLElement||typeof = a.nodeName=3D=3D=3D"string"){var = k=3Da.tagName?a.tagName:"DomElement";if(a.id)k+=3D" - = "+a.id;this.trace(b+c+" {"+k+"}")}else{var = i=3DObject.getTypeName(a);this.trace(b+c+(typeof i=3D=3D=3D"string"?" = {"+i+"}":""));if(b=3D=3D=3D""||f){b+=3D" ";var = e,j,l,g,h;if(Array.isInstanceOfType(a)){j=3Da.length;for(e=3D0;e=3D0;d--){var k=3Dh[d].trim();b=3Da[k];if(typeof = b!=3D=3D"number")throw = Error.argument("value",String.format(Sys.Res.enumInvalidValue,c.split(","= )[d].trim(),this.__typeName));j|=3Db}return j}}function = Sys$Enum$toString(c){if(typeof = c=3D=3D=3D"undefined"||c=3D=3D=3Dnull)return this.__string;var = d=3Dthis.prototype,a;if(!this.__flags||c=3D=3D=3D0){for(a in = d)if(d[a]=3D=3D=3Dc)return a}else{var = b=3Dthis.__sortedValues;if(!b){b=3D[];for(a in = d)b[b.length]=3D{key:a,value:d[a]};b.sort(function(a,b){return = a.value-b.value});this.__sortedValues=3Db}var = e=3D[],g=3Dc;for(a=3Db.length-1;a>=3D0;a--){var = h=3Db[a],f=3Dh.value;if(f=3D=3D=3D0)continue;if((f&c)=3D=3D=3Df){e[e.leng= th]=3Dh.key;g-=3Df;if(g=3D=3D=3D0)break}}if(e.length&&g=3D=3D=3D0)return = e.reverse().join(", ")}return = ""}Type.prototype.registerEnum=3Dfunction(b,c){Sys.__upperCaseTypes[b.toU= pperCase()]=3Dthis;for(var a in = this.prototype)this[a]=3Dthis.prototype[a];this.__typeName=3Db;this.parse= =3DSys$Enum$parse;this.__string=3Dthis.toString();this.toString=3DSys$Enu= m$toString;this.__flags=3Dc;this.__enum=3Dtrue};Type.isEnum=3Dfunction(a)= {if(typeof a=3D=3D=3D"undefined"||a=3D=3D=3Dnull)return false;return = !!a.__enum};Type.isFlags=3Dfunction(a){if(typeof = a=3D=3D=3D"undefined"||a=3D=3D=3Dnull)return false;return = !!a.__flags};Sys.EventHandlerList=3Dfunction(){this._list=3D{}};Sys.Event= HandlerList.prototype=3D{addHandler:function(b,a){Array.add(this._getEven= t(b,true),a)},removeHandler:function(c,b){var = a=3Dthis._getEvent(c);if(!a)return;Array.remove(a,b)},getHandler:function= (b){var a=3Dthis._getEvent(b);if(!a||a.length=3D=3D=3D0)return = null;a=3DArray.clone(a);return function(c,d){for(var = b=3D0,e=3Da.length;b=3D0;c--)$removeHandler(a,b,d[c].handler)}a._events=3Dnu= ll}},$removeHandler=3DSys.UI.DomEvent.removeHandler=3Dfunction(a,e,f){var= d=3Dnull,c=3Da._events[e];for(var = b=3D0,g=3Dc.length;b0){va= r = c=3DArray.dequeue(b.scriptsToLoad),a=3Dthis._createScriptElement(c);if(a.= text&&Sys.Browser.agent=3D=3D=3DSys.Browser.Safari){a.innerHTML=3Da.text;= delete a.text}if(typeof c.src=3D=3D=3D"string"){this._currentTask=3Dnew = Sys._ScriptLoaderTask(a,this._scriptLoadedDelegate);this._currentTask.exe= cute()}else{document.getElementsByTagName("head")[0].appendChild(a);Sys._= ScriptLoader._clearScript(a);this._loadScriptsInternal()}}else{this._stop= Session();var = d=3Db.allScriptsLoadedCallback;if(d)d(this);this._nextSession()}},_nextSe= ssion:function(){if(this._sessions.length=3D=3D=3D0){this._loading=3Dfals= e;this._currentSession=3Dnull;return}this._loading=3Dtrue;var = a=3DArray.dequeue(this._sessions);this._currentSession=3Da;if(a.scriptTim= eout>0)this._timeoutCookie=3Dwindow.setTimeout(Function.createDelegate(th= is,this._scriptLoadTimeoutHandler),a.scriptTimeout*1000);this._loadScript= sInternal()},_raiseError:function(a){var = c=3Dthis._currentSession.scriptLoadFailedCallback,b=3Dthis._currentTask.g= et_scriptElement();this._stopSession();if(c){c(this,b,a);this._nextSessio= n()}else{this._loading=3Dfalse;throw = Sys._ScriptLoader._errorScriptLoadFailed(b.src,a)}},_scriptLoadedHandler:= function(a,b){if(b&&this._currentTask._notified)if(this._currentTask._not= ified>1)this._raiseError(true);else{Array.add(Sys._ScriptLoader._getLoade= dScripts(),a.src);this._currentTask.dispose();this._currentTask=3Dnull;th= is._loadScriptsInternal()}else = this._raiseError(false)},_scriptLoadTimeoutHandler:function(){var = a=3Dthis._currentSession.scriptLoadTimeoutCallback;this._stopSession();if= (a)a(this);this._nextSession()},_stopSession:function(){if(this._timeoutC= ookie){window.clearTimeout(this._timeoutCookie);this._timeoutCookie=3Dnul= l}if(this._currentTask){this._currentTask.dispose();this._currentTask=3Dn= ull}}};Sys._ScriptLoader.registerClass("Sys._ScriptLoader",null,Sys.IDisp= osable);Sys._ScriptLoader.getInstance=3Dfunction(){var = a=3DSys._ScriptLoader._activeInstance;if(!a)a=3DSys._ScriptLoader._active= Instance=3Dnew Sys._ScriptLoader;return = a};Sys._ScriptLoader.isScriptLoaded=3Dfunction(b){var = a=3Ddocument.createElement("script");a.src=3Db;return = Array.contains(Sys._ScriptLoader._getLoadedScripts(),a.src)};Sys._ScriptL= oader.readLoadedScripts=3Dfunction(){if(!Sys._ScriptLoader._referencedScr= ipts){var = b=3DSys._ScriptLoader._referencedScripts=3D[],c=3Ddocument.getElementsByT= agName("script");for(i=3Dc.length-1;i>=3D0;i--){var = d=3Dc[i],a=3Dd.src;if(a.length)if(!Array.contains(b,a))Array.add(b,a)}}};= Sys._ScriptLoader._clearScript=3Dfunction(a){if(!Sys.Debug.isDebug)a.pare= ntNode.removeChild(a)};Sys._ScriptLoader._errorScriptLoadFailed=3Dfunctio= n(b,d){var a;if(d)a=3DSys.Res.scriptLoadMultipleCallbacks;else = a=3DSys.Res.scriptLoadFailed;var e=3D"Sys.ScriptLoadFailedException: = "+String.format(a,b),c=3DError.create(e,{name:"Sys.ScriptLoadFailedExcept= ion","scriptUrl":b});c.popStackFrame();return = c};Sys._ScriptLoader._getLoadedScripts=3Dfunction(){if(!Sys._ScriptLoader= ._referencedScripts){Sys._ScriptLoader._referencedScripts=3D[];Sys._Scrip= tLoader.readLoadedScripts()}return = Sys._ScriptLoader._referencedScripts};Sys._ScriptLoaderTask=3Dfunction(b,= a){this._scriptElement=3Db;this._completedCallback=3Da;this._notified=3D0= };Sys._ScriptLoaderTask.prototype=3D{get_scriptElement:function(){return = this._scriptElement},dispose:function(){if(this._disposed)return;this._di= sposed=3Dtrue;this._removeScriptElementHandlers();Sys._ScriptLoader._clea= rScript(this._scriptElement);this._scriptElement=3Dnull},execute:function= (){this._addScriptElementHandlers();document.getElementsByTagName("head")= [0].appendChild(this._scriptElement)},_addScriptElementHandlers:function(= ){this._scriptLoadDelegate=3DFunction.createDelegate(this,this._scriptLoa= dHandler);if(Sys.Browser.agent!=3D=3DSys.Browser.InternetExplorer){this._= scriptElement.readyState=3D"loaded";$addHandler(this._scriptElement,"load= ",this._scriptLoadDelegate)}else = $addHandler(this._scriptElement,"readystatechange",this._scriptLoadDelega= te);if(this._scriptElement.addEventListener){this._scriptErrorDelegate=3D= Function.createDelegate(this,this._scriptErrorHandler);this._scriptElemen= t.addEventListener("error",this._scriptErrorDelegate,false)}},_removeScri= ptElementHandlers:function(){if(this._scriptLoadDelegate){var = a=3Dthis.get_scriptElement();if(Sys.Browser.agent!=3D=3DSys.Browser.Inter= netExplorer)$removeHandler(a,"load",this._scriptLoadDelegate);else = $removeHandler(a,"readystatechange",this._scriptLoadDelegate);if(this._sc= riptErrorDelegate){this._scriptElement.removeEventListener("error",this._= scriptErrorDelegate,false);this._scriptErrorDelegate=3Dnull}this._scriptL= oadDelegate=3Dnull}},_scriptErrorHandler:function(){if(this._disposed)ret= urn;this._completedCallback(this.get_scriptElement(),false)},_scriptLoadH= andler:function(){if(this._disposed)return;var = a=3Dthis.get_scriptElement();if(a.readyState!=3D=3D"loaded"&&a.readyState= !=3D=3D"complete")return;var = b=3Dthis;window.setTimeout(function(){b._completedCallback(a,true)},0)}};= Sys._ScriptLoaderTask.registerClass("Sys._ScriptLoaderTask",null,Sys.IDis= posable);Sys.ApplicationLoadEventArgs=3Dfunction(b,a){Sys.ApplicationLoad= EventArgs.initializeBase(this);this._components=3Db;this._isPartialLoad=3D= a};Sys.ApplicationLoadEventArgs.prototype=3D{get_components:function(){re= turn this._components},get_isPartialLoad:function(){return = this._isPartialLoad}};Sys.ApplicationLoadEventArgs.registerClass("Sys.App= licationLoadEventArgs",Sys.EventArgs);Sys.HistoryEventArgs=3Dfunction(a){= Sys.HistoryEventArgs.initializeBase(this);this._state=3Da};Sys.HistoryEve= ntArgs.prototype=3D{get_state:function(){return = this._state}};Sys.HistoryEventArgs.registerClass("Sys.HistoryEventArgs",S= ys.EventArgs);Sys._Application=3Dfunction(){Sys._Application.initializeBa= se(this);this._disposableObjects=3D[];this._components=3D{};this._created= Components=3D[];this._secondPassComponents=3D[];this._appLoadHandler=3Dnu= ll;this._beginRequestHandler=3Dnull;this._clientId=3Dnull;this._currentEn= try=3D"";this._endRequestHandler=3Dnull;this._history=3Dnull;this._enable= History=3Dfalse;this._historyFrame=3Dnull;this._historyInitialized=3Dfals= e;this._historyInitialLength=3D0;this._historyLength=3D0;this._historyPoi= ntIsNew=3Dfalse;this._ignoreTimer=3Dfalse;this._initialState=3Dnull;this.= _state=3D{};this._timerCookie=3D0;this._timerHandler=3Dnull;this._uniqueI= d=3Dnull;this._unloadHandlerDelegate=3DFunction.createDelegate(this,this.= _unloadHandler);this._loadHandlerDelegate=3DFunction.createDelegate(this,= this._loadHandler);Sys.UI.DomEvent.addHandler(window,"unload",this._unloa= dHandlerDelegate);Sys.UI.DomEvent.addHandler(window,"load",this._loadHand= lerDelegate)};Sys._Application.prototype=3D{_creatingComponents:false,_di= sposing:false,get_isCreatingComponents:function(){return = this._creatingComponents},get_stateString:function(){var = a=3Dwindow.location.hash;if(this._isSafari2()){var = b=3Dthis._getHistory();if(b)a=3Db[window.history.length-this._historyInit= ialLength]}if(a.length>0&&a.charAt(0)=3D=3D=3D"#")a=3Da.substring(1);if(S= ys.Browser.agent=3D=3D=3DSys.Browser.Firefox)a=3Dthis._serializeState(thi= s._deserializeState(a,true));return = a},get_enableHistory:function(){return = this._enableHistory},set_enableHistory:function(a){this._enableHistory=3D= a},add_init:function(a){if(this._initialized)a(this,Sys.EventArgs.Empty);= else = this.get_events().addHandler("init",a)},remove_init:function(a){this.get_= events().removeHandler("init",a)},add_load:function(a){this.get_events().= addHandler("load",a)},remove_load:function(a){this.get_events().removeHan= dler("load",a)},add_navigate:function(a){this.get_events().addHandler("na= vigate",a)},remove_navigate:function(a){this.get_events().removeHandler("= navigate",a)},add_unload:function(a){this.get_events().addHandler("unload= ",a)},remove_unload:function(a){this.get_events().removeHandler("unload",= a)},addComponent:function(a){this._components[a.get_id()]=3Da},addHistory= Point:function(c,f){this._ensureHistory();var b=3Dthis._state;for(var a = in c){var d=3Dc[a];if(d=3D=3D=3Dnull){if(typeof = b[a]!=3D=3D"undefined")delete b[a]}else b[a]=3Dd}var = e=3Dthis._serializeState(b);this._historyPointIsNew=3Dtrue;this._setState= (e,f);this._raiseNavigate()},beginCreateComponents:function(){this._creat= ingComponents=3Dtrue},dispose:function(){if(!this._disposing){this._dispo= sing=3Dtrue;if(this._timerCookie){window.clearTimeout(this._timerCookie);= delete = this._timerCookie}if(this._endRequestHandler){Sys.WebForms.PageRequestMan= ager.getInstance().remove_endRequest(this._endRequestHandler);delete = this._endRequestHandler}if(this._beginRequestHandler){Sys.WebForms.PageRe= questManager.getInstance().remove_beginRequest(this._beginRequestHandler)= ;delete = this._beginRequestHandler}if(window.pageUnload)window.pageUnload(this,Sys= .EventArgs.Empty);var = c=3Dthis.get_events().getHandler("unload");if(c)c(this,Sys.EventArgs.Empt= y);var b=3DArray.clone(this._disposableObjects);for(var = a=3D0,e=3Db.length;a<= /html>'");d.write(""+(c||document.title)+"parent.Sys.Application._onIFrameLoad(\''+a+"');<= /scri"+"pt>");d.close()}this._ignoreTimer=3Dfa= lse;var = h=3Dthis.get_stateString();this._currentEntry=3Da;if(a!=3D=3Dh){if(this._= isSafari2()){var = g=3Dthis._getHistory();g[window.history.length-this._historyInitialLength= +1]=3Da;this._setHistory(g);this._historyLength=3Dwindow.history.length+1= ;var = b=3Ddocument.createElement("form");b.method=3D"get";b.action=3D"#"+a;docu= ment.appendChild(b);b.submit();document.removeChild(b)}else = window.location.hash=3Da;if(typeof = c!=3D=3D"undefined"&&c!=3D=3Dnull)document.title=3Dc}}},_unloadHandler:fu= nction(){this.dispose()},_updateHiddenField:function(b){if(this._clientId= ){var = a=3Ddocument.getElementById(this._clientId);if(a)a.value=3Db}}};Sys._Appl= ication.registerClass("Sys._Application",Sys.Component,Sys.IContainer);Sy= s.Application=3Dnew Sys._Application;var = $find=3DSys.Application.findComponent;Type.registerNamespace("Sys.Net");S= ys.Net.WebRequestExecutor=3Dfunction(){this._webRequest=3Dnull;this._resu= ltObject=3Dnull};Sys.Net.WebRequestExecutor.prototype=3D{get_webRequest:f= unction(){return = this._webRequest},_set_webRequest:function(a){this._webRequest=3Da},get_s= tarted:function(){throw = Error.notImplemented()},get_responseAvailable:function(){throw = Error.notImplemented()},get_timedOut:function(){throw = Error.notImplemented()},get_aborted:function(){throw = Error.notImplemented()},get_responseData:function(){throw = Error.notImplemented()},get_statusCode:function(){throw = Error.notImplemented()},get_statusText:function(){throw = Error.notImplemented()},get_xml:function(){throw = Error.notImplemented()},get_object:function(){if(!this._resultObject)this= ._resultObject=3DSys.Serialization.JavaScriptSerializer.deserialize(this.= get_responseData());return = this._resultObject},executeRequest:function(){throw = Error.notImplemented()},abort:function(){throw = Error.notImplemented()},getResponseHeader:function(){throw = Error.notImplemented()},getAllResponseHeaders:function(){throw = Error.notImplemented()}};Sys.Net.WebRequestExecutor.registerClass("Sys.Ne= t.WebRequestExecutor");Sys.Net.XMLDOM=3Dfunction(d){if(!window.DOMParser)= {var c=3D["Msxml2.DOMDocument.3.0","Msxml2.DOMDocument"];for(var = b=3D0,f=3Dc.length;b0)this._timer=3Dwindow.setTimeout= (Function.createDelegate(this,this._onTimeout),d);this._xmlHttpRequest.se= nd(c);this._started=3Dtrue},getResponseHeader:function(b){var = a;try{a=3Dthis._xmlHttpRequest.getResponseHeader(b)}catch(c){}if(!a)a=3D"= ";return a},getAllResponseHeaders:function(){return = this._xmlHttpRequest.getAllResponseHeaders()},get_responseData:function()= {return this._xmlHttpRequest.responseText},get_statusCode:function(){var = a=3D0;try{a=3Dthis._xmlHttpRequest.status}catch(b){}return = a},get_statusText:function(){return = this._xmlHttpRequest.statusText},get_xml:function(){var = a=3Dthis._xmlHttpRequest.responseXML;if(!a||!a.documentElement){a=3DSys.N= et.XMLDOM(this._xmlHttpRequest.responseText);if(!a||!a.documentElement)re= turn null}else = if(navigator.userAgent.indexOf("MSIE")!=3D=3D-1)a.setProperty("SelectionL= anguage","XPath");if(a.documentElement.namespaceURI=3D=3D=3D"http://www.m= ozilla.org/newlayout/xml/parsererror.xml"&&a.documentElement.tagName=3D=3D= =3D"parsererror")return = null;if(a.documentElement.firstChild&&a.documentElement.firstChild.tagNam= e=3D=3D=3D"parsererror")return null;return = a},abort:function(){if(this._aborted||this._responseAvailable||this._time= dOut)return;this._aborted=3Dtrue;this._clearTimer();if(this._xmlHttpReque= st&&!this._responseAvailable){this._xmlHttpRequest.onreadystatechange=3DF= unction.emptyMethod;this._xmlHttpRequest.abort();this._xmlHttpRequest=3Dn= ull;this._webRequest.completed(Sys.EventArgs.Empty)}}};Sys.Net.XMLHttpExe= cutor.registerClass("Sys.Net.XMLHttpExecutor",Sys.Net.WebRequestExecutor)= ;Sys.Net._WebRequestManager=3Dfunction(){this._defaultTimeout=3D0;this._d= efaultExecutorType=3D"Sys.Net.XMLHttpExecutor"};Sys.Net._WebRequestManage= r.prototype=3D{add_invokingRequest:function(a){this._get_eventHandlerList= ().addHandler("invokingRequest",a)},remove_invokingRequest:function(a){th= is._get_eventHandlerList().removeHandler("invokingRequest",a)},add_comple= tedRequest:function(a){this._get_eventHandlerList().addHandler("completed= Request",a)},remove_completedRequest:function(a){this._get_eventHandlerLi= st().removeHandler("completedRequest",a)},_get_eventHandlerList:function(= ){if(!this._events)this._events=3Dnew Sys.EventHandlerList;return = this._events},get_defaultTimeout:function(){return = this._defaultTimeout},set_defaultTimeout:function(a){this._defaultTimeout= =3Da},get_defaultExecutorType:function(){return = this._defaultExecutorType},set_defaultExecutorType:function(a){this._defa= ultExecutorType=3Da},executeRequest:function(webRequest){var = executor=3DwebRequest.get_executor();if(!executor){var = failed=3Dfalse;try{var = executorType=3Deval(this._defaultExecutorType);executor=3Dnew = executorType}catch(a){failed=3Dtrue}webRequest.set_executor(executor)}if(= executor.get_aborted())return;var evArgs=3Dnew = Sys.Net.NetworkRequestEventArgs(webRequest),handler=3Dthis._get_eventHand= lerList().getHandler("invokingRequest");if(handler)handler(this,evArgs);i= f(!evArgs.get_cancel())executor.executeRequest()}};Sys.Net._WebRequestMan= ager.registerClass("Sys.Net._WebRequestManager");Sys.Net.WebRequestManage= r=3Dnew = Sys.Net._WebRequestManager;Sys.Net.NetworkRequestEventArgs=3Dfunction(a){= Sys.Net.NetworkRequestEventArgs.initializeBase(this);this._webRequest=3Da= };Sys.Net.NetworkRequestEventArgs.prototype=3D{get_webRequest:function(){= return = this._webRequest}};Sys.Net.NetworkRequestEventArgs.registerClass("Sys.Net= .NetworkRequestEventArgs",Sys.CancelEventArgs);Sys.Net.WebRequest=3Dfunct= ion(){this._url=3D"";this._headers=3D{};this._body=3Dnull;this._userConte= xt=3Dnull;this._httpVerb=3Dnull;this._executor=3Dnull;this._invokeCalled=3D= false;this._timeout=3D0};Sys.Net.WebRequest.prototype=3D{add_completed:fu= nction(a){this._get_eventHandlerList().addHandler("completed",a)},remove_= completed:function(a){this._get_eventHandlerList().removeHandler("complet= ed",a)},completed:function(b){var = a=3DSys.Net.WebRequestManager._get_eventHandlerList().getHandler("complet= edRequest");if(a)a(this._executor,b);a=3Dthis._get_eventHandlerList().get= Handler("completed");if(a)a(this._executor,b)},_get_eventHandlerList:func= tion(){if(!this._events)this._events=3Dnew Sys.EventHandlerList;return = this._events},get_url:function(){return = this._url},set_url:function(a){this._url=3Da},get_headers:function(){retu= rn = this._headers},get_httpVerb:function(){if(this._httpVerb=3D=3D=3Dnull){if= (this._body=3D=3D=3Dnull)return "GET";return "POST"}return = this._httpVerb},set_httpVerb:function(a){this._httpVerb=3Da},get_body:fun= ction(){return = this._body},set_body:function(a){this._body=3Da},get_userContext:function= (){return = this._userContext},set_userContext:function(a){this._userContext=3Da},get= _executor:function(){return = this._executor},set_executor:function(a){this._executor=3Da;this._executo= r._set_webRequest(this)},get_timeout:function(){if(this._timeout=3D=3D=3D= 0)return Sys.Net.WebRequestManager.get_defaultTimeout();return = this._timeout},set_timeout:function(a){this._timeout=3Da},getResolvedUrl:= function(){return = Sys.Net.WebRequest._resolveUrl(this._url)},invoke:function(){Sys.Net.WebR= equestManager.executeRequest(this);this._invokeCalled=3Dtrue}};Sys.Net.We= bRequest._resolveUrl=3Dfunction(b,a){if(b&&b.indexOf("://")!=3D=3D-1)retu= rn b;if(!a||a.length=3D=3D=3D0){var = d=3Ddocument.getElementsByTagName("base")[0];if(d&&d.href&&d.href.length>= 0)a=3Dd.href;else a=3Ddocument.URL}var = c=3Da.indexOf("?");if(c!=3D=3D-1)a=3Da.substr(0,c);c=3Da.indexOf("#");if(= c!=3D=3D-1)a=3Da.substr(0,c);a=3Da.substr(0,a.lastIndexOf("/")+1);if(!b||= b.length=3D=3D=3D0)return a;if(b.charAt(0)=3D=3D=3D"/"){var = e=3Da.indexOf("://"),g=3Da.indexOf("/",e+3);return = a.substr(0,g)+b}else{var f=3Da.lastIndexOf("/");return = a.substr(0,f+1)+b}};Sys.Net.WebRequest._createQueryString=3Dfunction(d,b)= {if(!b)b=3DencodeURIComponent;var a=3Dnew = Sys.StringBuilder,f=3D0;for(var c in d){var e=3Dd[c];if(typeof = e=3D=3D=3D"function")continue;var = g=3DSys.Serialization.JavaScriptSerializer.serialize(e);if(f!=3D=3D0)a.ap= pend("&");a.append(c);a.append("=3D");a.append(b(g));f++}return = a.toString()};Sys.Net.WebRequest._createUrl=3Dfunction(a,b){if(!b)return = a;var d=3DSys.Net.WebRequest._createQueryString(b);if(d.length>0){var = c=3D"?";if(a&&a.indexOf("?")!=3D=3D-1)c=3D"&";return a+c+d}else return = a};Sys.Net.WebRequest.registerClass("Sys.Net.WebRequest");Sys.Net.WebServ= iceProxy=3Dfunction(){};Sys.Net.WebServiceProxy.prototype=3D{get_timeout:= function(){return this._timeout},set_timeout:function(a){if(a<0)throw = Error.argumentOutOfRange("value",a,Sys.Res.invalidTimeout);this._timeout=3D= a},get_defaultUserContext:function(){return = this._userContext},set_defaultUserContext:function(a){this._userContext=3D= a},get_defaultSucceededCallback:function(){return = this._succeeded},set_defaultSucceededCallback:function(a){this._succeeded= =3Da},get_defaultFailedCallback:function(){return = this._failed},set_defaultFailedCallback:function(a){this._failed=3Da},get= _path:function(){return = this._path},set_path:function(a){this._path=3Da},_invoke:function(d,e,g,f= ,c,b,a){if(c=3D=3D=3Dnull||typeof = c=3D=3D=3D"undefined")c=3Dthis.get_defaultSucceededCallback();if(b=3D=3D=3D= null||typeof = b=3D=3D=3D"undefined")b=3Dthis.get_defaultFailedCallback();if(a=3D=3D=3Dn= ull||typeof = a=3D=3D=3D"undefined")a=3Dthis.get_defaultUserContext();return = Sys.Net.WebServiceProxy.invoke(d,e,g,f,c,b,a,this.get_timeout())}};Sys.Ne= t.WebServiceProxy.registerClass("Sys.Net.WebServiceProxy");Sys.Net.WebSer= viceProxy.invoke=3Dfunction(k,a,j,d,i,c,f,h){var b=3Dnew = Sys.Net.WebRequest;b.get_headers()["Content-Type"]=3D"application/json; = charset=3Dutf-8";if(!d)d=3D{};var = g=3Dd;if(!j||!g)g=3D{};b.set_url(Sys.Net.WebRequest._createUrl(k+"/"+enco= deURIComponent(a),g));var = e=3Dnull;if(!j){e=3DSys.Serialization.JavaScriptSerializer.serialize(d);i= f(e=3D=3D=3D"{}")e=3D""}b.set_body(e);b.add_completed(l);if(h&&h>0)b.set_= timeout(h);b.invoke();function l(d){if(d.get_responseAvailable()){var = g=3Dd.get_statusCode(),b=3Dnull;try{var = e=3Dd.getResponseHeader("Content-Type");if(e.startsWith("application/json= "))b=3Dd.get_object();else = if(e.startsWith("text/xml"))b=3Dd.get_xml();else = b=3Dd.get_responseData()}catch(m){}var = k=3Dd.getResponseHeader("jsonerror"),h=3Dk=3D=3D=3D"true";if(h){if(b)b=3D= new = Sys.Net.WebServiceError(false,b.Message,b.StackTrace,b.ExceptionType)}els= e = if(e.startsWith("application/json"))b=3Db.d;if(g<200||g>=3D300||h){if(c){= if(!b||!h)b=3Dnew = Sys.Net.WebServiceError(false,String.format(Sys.Res.webServiceFailedNoMsg= ,a),"","");b._statusCode=3Dg;c(b,f,a)}}else if(i)i(b,f,a)}else{var = j;if(d.get_timedOut())j=3DString.format(Sys.Res.webServiceTimedOut,a);els= e j=3DString.format(Sys.Res.webServiceFailedNoMsg,a);if(c)c(new = Sys.Net.WebServiceError(d.get_timedOut(),j,"",""),f,a)}}return = b};Sys.Net.WebServiceProxy._generateTypedConstructor=3Dfunction(a){return= function(b){if(b)for(var c in = b)this[c]=3Db[c];this.__type=3Da}};Sys.Net.WebServiceError=3Dfunction(c,d= ,b,a){this._timedOut=3Dc;this._message=3Dd;this._stackTrace=3Db;this._exc= eptionType=3Da;this._statusCode=3D-1};Sys.Net.WebServiceError.prototype=3D= {get_timedOut:function(){return = this._timedOut},get_statusCode:function(){return = this._statusCode},get_message:function(){return = this._message},get_stackTrace:function(){return = this._stackTrace},get_exceptionType:function(){return = this._exceptionType}};Sys.Net.WebServiceError.registerClass("Sys.Net.WebS= erviceError");Type.registerNamespace("Sys.Services");Sys.Services._Profil= eService=3Dfunction(){Sys.Services._ProfileService.initializeBase(this);t= his.properties=3D{}};Sys.Services._ProfileService.DefaultWebServicePath=3D= "";Sys.Services._ProfileService.prototype=3D{_defaultLoadCompletedCallbac= k:null,_defaultSaveCompletedCallback:null,_path:"",_timeout:0,get_default= LoadCompletedCallback:function(){return = this._defaultLoadCompletedCallback},set_defaultLoadCompletedCallback:func= tion(a){this._defaultLoadCompletedCallback=3Da},get_defaultSaveCompletedC= allback:function(){return = this._defaultSaveCompletedCallback},set_defaultSaveCompletedCallback:func= tion(a){this._defaultSaveCompletedCallback=3Da},get_path:function(){retur= n this._path||""},load:function(c,d,e,f){var = b,a;if(!c){a=3D"GetAllPropertiesForCurrentUser";b=3D{authenticatedUserOnl= y:false}}else{a=3D"GetPropertiesForCurrentUser";b=3D{properties:this._clo= nePropertyNames(c),authenticatedUserOnly:false}}this._invoke(this._get_pa= th(),a,false,b,Function.createDelegate(this,this._onLoadComplete),Functio= n.createDelegate(this,this._onLoadFailed),[d,e,f])},save:function(d,b,c,e= ){var = a=3Dthis._flattenProperties(d,this.properties);this._invoke(this._get_pat= h(),"SetPropertiesForCurrentUser",false,{values:a.value,authenticatedUser= Only:false},Function.createDelegate(this,this._onSaveComplete),Function.c= reateDelegate(this,this._onSaveFailed),[b,c,e,a.count])},_clonePropertyNa= mes:function(e){var c=3D[],d=3D{};for(var b=3D0;b0)a.append(",");Sys.Serialization.JavaScriptSerializer._serializeWithBu= ilder(b[c],a,false,g)}a.append("]")}else{if(Date.isInstanceOfType(b)){a.a= ppend('"\\/Date(');a.append(b.getTime());a.append(')\\/"');break}var = d=3D[],f=3D0;for(var e in = b){if(e.startsWith("$"))continue;if(e=3D=3D=3DSys.Serialization.JavaScrip= tSerializer._serverTypeFieldName&&f!=3D=3D0){d[f++]=3Dd[0];d[0]=3De}else = d[f++]=3De}if(i)d.sort();a.append("{");var = j=3Dfalse;for(c=3D0;c";a=3Db.childNodes[0];a._isContained=3Dtrue;a.id=3Da.name=3Dc;a.value=3D= d},_createPageRequestManagerTimeoutError:function(){var = b=3D"Sys.WebForms.PageRequestManagerTimeoutException: = "+Sys.WebForms.Res.PRM_TimeoutError,a=3DError.create(b,{name:"Sys.WebForm= s.PageRequestManagerTimeoutException"});a.popStackFrame();return = a},_createPageRequestManagerServerError:function(a,d){var = c=3D"Sys.WebForms.PageRequestManagerServerErrorException: = "+(d||String.format(Sys.WebForms.Res.PRM_ServerError,a)),b=3DError.create= (c,{name:"Sys.WebForms.PageRequestManagerServerErrorException",httpStatus= Code:a});b.popStackFrame();return = b},_createPageRequestManagerParserError:function(b){var = c=3D"Sys.WebForms.PageRequestManagerParserErrorException: = "+String.format(Sys.WebForms.Res.PRM_ParserError,b),a=3DError.create(c,{n= ame:"Sys.WebForms.PageRequestManagerParserErrorException"});a.popStackFra= me();return a},_createPostBackSettings:function(c,b,a){return = {async:c,panelID:b,sourceElement:a}},_convertToClientIDs:function(a,d,c){= if(a)for(var = b=3D0,e=3Da.length;b=3D0;b--){var = a=3Dd[b];if(a.nodeType=3D=3D=3D1){if(a.dispose&&typeof = a.dispose=3D=3D=3D"function")a.dispose();else if(a.control&&typeof = a.control.dispose=3D=3D=3D"function")a.control.dispose();var = e=3DSys.UI.Behavior.getBehaviors(a);for(var = c=3De.length-1;c>=3D0;c--)e[c].dispose();this._destroyTree(a)}}}},dispose= :function(){if(this._form){Sys.UI.DomEvent.removeHandler(this._form,"subm= it",this._onFormSubmitHandler);Sys.UI.DomEvent.removeHandler(this._form,"= click",this._onFormElementClickHandler);Sys.UI.DomEvent.removeHandler(win= dow,"unload",this._onWindowUnloadHandler);Sys.UI.DomEvent.removeHandler(w= indow,"load",this._pageLoadedHandler)}if(this._originalDoPostBack){window= .__doPostBack=3Dthis._originalDoPostBack;this._originalDoPostBack=3Dnull}= if(this._originalDoPostBackWithOptions){window.WebForm_DoPostBackWithOpti= ons=3Dthis._originalDoPostBackWithOptions;this._originalDoPostBackWithOpt= ions=3Dnull}if(this._originalFireDefaultButton){window.WebForm_FireDefaul= tButton=3Dthis._originalFireDefaultButton;this._originalFireDefaultButton= =3Dnull}if(this._originalDoCallback){window.WebForm_DoCallback=3Dthis._or= iginalDoCallback;this._originalDoCallback=3Dnull}this._form=3Dnull;this._= updatePanelIDs=3Dnull;this._updatePanelClientIDs=3Dnull;this._asyncPostBa= ckControlIDs=3Dnull;this._asyncPostBackControlClientIDs=3Dnull;this._post= BackControlIDs=3Dnull;this._postBackControlClientIDs=3Dnull;this._asyncPo= stBackTimeout=3Dnull;this._scrollPosition=3Dnull},_doCallback:function(d,= b,c,f,a,e){if(!this.get_isInAsyncPostBack())this._originalDoCallback(d,b,= c,f,a,e)},_doPostBack:function(a,e){this._additionalInput=3Dnull;var = b=3Dthis._form;if(a=3D=3D=3Dnull||typeof = a=3D=3D=3D"undefined"||this._isCrossPost){this._postBackSettings=3Dthis._= createPostBackSettings(false,null,null);this._isCrossPost=3Dfalse}else{va= r = f=3Dthis._uniqueIDToClientID(a),d=3Ddocument.getElementById(f);if(!d)if(A= rray.contains(this._asyncPostBackControlIDs,a))this._postBackSettings=3Dt= his._createPostBackSettings(true,this._scriptManagerID+"|"+a,null);else = if(Array.contains(this._postBackControlIDs,a))this._postBackSettings=3Dth= is._createPostBackSettings(false,null,null);else{var = c=3Dthis._findNearestElement(a);if(c)this._postBackSettings=3Dthis._getPo= stBackSettings(c,a);else = this._postBackSettings=3Dthis._createPostBackSettings(false,null,null)}el= se = this._postBackSettings=3Dthis._getPostBackSettings(d,a)}if(!this._postBac= kSettings.async){b.onsubmit=3Dthis._onsubmit;this._originalDoPostBack(a,e= );b.onsubmit=3Dnull;return}b.__EVENTTARGET.value=3Da;b.__EVENTARGUMENT.va= lue=3De;this._onFormSubmit()},_doPostBackWithOptions:function(a){this._is= CrossPost=3Da&&a.actionUrl;this._originalDoPostBackWithOptions(a)},_eleme= ntContains:function(b,a){while(a){if(a=3D=3D=3Db)return = true;a=3Da.parentNode}return = false},_endPostBack:function(a,d,f){if(this._request=3D=3D=3Dd.get_webReq= uest()){this._processingRequest=3Dfalse;this._additionalInput=3Dnull;this= ._request=3Dnull}var = e=3Dthis._get_eventHandlerList().getHandler("endRequest"),b=3Dfalse;if(e)= {var c=3Dnew = Sys.WebForms.EndRequestEventArgs(a,f?f.dataItems:{},d);e(this,c);b=3Dc.ge= t_errorHandled()}if(a&&!b)throw = a},_findNearestElement:function(a){while(a.length>0){var = d=3Dthis._uniqueIDToClientID(a),c=3Ddocument.getElementById(d);if(c)retur= n c;var b=3Da.lastIndexOf("$");if(b=3D=3D=3D-1)return = null;a=3Da.substring(0,b)}return null},_findText:function(b,a){var = c=3DMath.max(0,a-20),d=3DMath.min(b.length,a+20);return = b.substring(c,d)},_fireDefaultButton:function(a,d){if(a.keyCode=3D=3D=3D1= 3){var = c=3Da.srcElement||a.target;if(!c||c.tagName.toLowerCase()!=3D=3D"textarea= "){var b=3Ddocument.getElementById(d);if(b&&typeof = b.click!=3D=3D"undefined"){this._activeDefaultButton=3Db;this._activeDefa= ultButtonClicked=3Dfalse;try{b.click()}finally{this._activeDefaultButton=3D= null}a.cancelBubble=3Dtrue;if(typeof = a.stopPropagation=3D=3D=3D"function")a.stopPropagation();return = false}}}return true},_getPageLoadedEventArgs:function(j,e){var = i=3D[],h=3D[],d=3De?e.updatePanelData:null,c,g,b;if(!d){c=3Dthis._updateP= anelIDs;g=3Dnull;b=3Dnull}else{c=3Dd.updatePanelIDs;g=3Dd.childUpdatePane= lIDs;b=3Dd.panelsToRefreshIDs}var = a,f;if(b)for(a=3D0,f=3Db.length;a-1))Ar= ray.add(f,document.getElementById(this._uniqueIDToClientID(b[a])));return= new = Sys.WebForms.PageLoadingEventArgs(g,f,h.dataItems)},_getPostBackSettings:= function(a,c){var = d=3Da,b=3Dnull;while(a){if(a.id){if(!b&&Array.contains(this._asyncPostBac= kControlClientIDs,a.id))b=3Dthis._createPostBackSettings(true,this._scrip= tManagerID+"|"+c,d);else = if(!b&&Array.contains(this._postBackControlClientIDs,a.id))return = this._createPostBackSettings(false,null,null);else{var = e=3DArray.indexOf(this._updatePanelClientIDs,a.id);if(e!=3D=3D-1)if(this.= _updatePanelHasChildrenAsTriggers[e])return = this._createPostBackSettings(true,this._updatePanelIDs[e]+"|"+c,d);else = return = this._createPostBackSettings(true,this._scriptManagerID+"|"+c,d)}if(!b&&t= his._matchesParentIDInList(a.id,this._asyncPostBackControlClientIDs))b=3D= this._createPostBackSettings(true,this._scriptManagerID+"|"+c,d);else = if(!b&&this._matchesParentIDInList(a.id,this._postBackControlClientIDs))r= eturn = this._createPostBackSettings(false,null,null)}a=3Da.parentNode}if(!b)retu= rn this._createPostBackSettings(false,null,null);else return = b},_getScrollPosition:function(){var = a=3Ddocument.documentElement;if(a&&(this._validPosition(a.scrollLeft)||th= is._validPosition(a.scrollTop)))return = {x:a.scrollLeft,y:a.scrollTop};else{a=3Ddocument.body;if(a&&(this._validP= osition(a.scrollLeft)||this._validPosition(a.scrollTop)))return = {x:a.scrollLeft,y:a.scrollTop};else = if(this._validPosition(window.pageXOffset)||this._validPosition(window.pa= geYOffset))return {x:window.pageXOffset,y:window.pageYOffset};else = return = {x:0,y:0}}},_initializeInternal:function(a,b){if(this._prmInitialized)thr= ow = Error.invalidOperation(Sys.WebForms.Res.PRM_CannotRegisterTwice);this._pr= mInitialized=3Dtrue;this._scriptManagerID=3Da;this._form=3Db;this._onsubm= it=3Dthis._form.onsubmit;this._form.onsubmit=3Dnull;this._onFormSubmitHan= dler=3DFunction.createDelegate(this,this._onFormSubmit);this._onFormEleme= ntClickHandler=3DFunction.createDelegate(this,this._onFormElementClick);t= his._onWindowUnloadHandler=3DFunction.createDelegate(this,this._onWindowU= nload);Sys.UI.DomEvent.addHandler(this._form,"submit",this._onFormSubmitH= andler);Sys.UI.DomEvent.addHandler(this._form,"click",this._onFormElement= ClickHandler);Sys.UI.DomEvent.addHandler(window,"unload",this._onWindowUn= loadHandler);this._originalDoPostBack=3Dwindow.__doPostBack;if(this._orig= inalDoPostBack)window.__doPostBack=3DFunction.createDelegate(this,this._d= oPostBack);this._originalDoPostBackWithOptions=3Dwindow.WebForm_DoPostBac= kWithOptions;if(this._originalDoPostBackWithOptions)window.WebForm_DoPost= BackWithOptions=3DFunction.createDelegate(this,this._doPostBackWithOption= s);this._originalFireDefaultButton=3Dwindow.WebForm_FireDefaultButton;if(= this._originalFireDefaultButton)window.WebForm_FireDefaultButton=3DFuncti= on.createDelegate(this,this._fireDefaultButton);this._originalDoCallback=3D= window.WebForm_DoCallback;if(this._originalDoCallback)window.WebForm_DoCa= llback=3DFunction.createDelegate(this,this._doCallback);this._pageLoadedH= andler=3DFunction.createDelegate(this,this._pageLoadedInitialLoad);Sys.UI= .DomEvent.addHandler(window,"load",this._pageLoadedHandler)},_matchesPare= ntIDInList:function(c,b){for(var = a=3D0,d=3Db.length;a=3Dc.le= ngth){e=3Dthis._findText(c,c.length);break}C=3Dc.substr(b,h);b+=3Dh;if(c.= charAt(b)!=3D=3D"|"){e=3Dthis._findText(c,b);break}b++;Array.add(i,{type:= D,id:E,content:C})}if(e){this._endPostBack(this._createPageRequestManager= ParserError(String.format(Sys.WebForms.Res.PRM_ParserErrorDetails,e)),g,n= ull);return null}var = w=3D[],u=3D[],o=3D[],v=3D[],r=3D[],B=3D[],z=3D[],y=3D[],t=3D[],q=3D[],k,n= ,s,l,m,p,x;for(var j=3D0,F=3Di.length;j = AjaxControlToolkit.BoxSide.Left) { throw Error.argumentOutOfRange(String.format(Sys.Res.enumInvalidValue, = boxSide, 'AjaxControlToolkit.BoxSide'));} var styleName =3D this._borderStyleNames[boxSide];var styleValue =3D = this.getCurrentStyle(element, styleName);return styleValue !=3D = "none";}, getMargin : function(element, boxSide) { if (!element) { throw Error.argumentNull('element');} if(boxSide < AjaxControlToolkit.BoxSide.Top || boxSide > = AjaxControlToolkit.BoxSide.Left) { throw Error.argumentOutOfRange(String.format(Sys.Res.enumInvalidValue, = boxSide, 'AjaxControlToolkit.BoxSide'));} var styleName =3D this._marginWidthNames[boxSide];var styleValue =3D = this.getCurrentStyle(element, styleName);try { return = this.parsePadding(styleValue);} catch(ex) { return 0;} }, getBorderWidth : function(element, boxSide) { if (!element) { throw Error.argumentNull('element');} if(boxSide < AjaxControlToolkit.BoxSide.Top || boxSide > = AjaxControlToolkit.BoxSide.Left) { throw Error.argumentOutOfRange(String.format(Sys.Res.enumInvalidValue, = boxSide, 'AjaxControlToolkit.BoxSide'));} if(!this.isBorderVisible(element, boxSide)) { return 0;}=20 var styleName =3D this._borderWidthNames[boxSide];var styleValue =3D = this.getCurrentStyle(element, styleName);return = this.parseBorderWidth(styleValue);}, getPadding : function(element, boxSide) { if (!element) { throw Error.argumentNull('element');} if(boxSide < AjaxControlToolkit.BoxSide.Top || boxSide > = AjaxControlToolkit.BoxSide.Left) { throw Error.argumentOutOfRange(String.format(Sys.Res.enumInvalidValue, = boxSide, 'AjaxControlToolkit.BoxSide'));} var styleName =3D this._paddingWidthNames[boxSide];var styleValue =3D = this.getCurrentStyle(element, styleName);return = this.parsePadding(styleValue);}, parseBorderWidth : function(borderWidth) { if (!this._borderThicknesses) { var borderThicknesses =3D { };var div0 =3D = document.createElement('div');div0.style.visibility =3D = 'hidden';div0.style.position =3D 'absolute';div0.style.fontSize =3D = '1px';document.body.appendChild(div0) var div1 =3D document.createElement('div');div1.style.height =3D = '0px';div1.style.overflow =3D 'hidden';div0.appendChild(div1);var base = =3D div0.offsetHeight;div1.style.borderTop =3D 'solid = black';div1.style.borderTopWidth =3D 'thin';borderThicknesses['thin'] = =3D div0.offsetHeight - base;div1.style.borderTopWidth =3D = 'medium';borderThicknesses['medium'] =3D div0.offsetHeight - = base;div1.style.borderTopWidth =3D 'thick';borderThicknesses['thick'] = =3D div0.offsetHeight - = base;div0.removeChild(div1);document.body.removeChild(div0);this._borderT= hicknesses =3D borderThicknesses;} if (borderWidth) { switch(borderWidth) { case 'thin': case 'medium': case 'thick': return this._borderThicknesses[borderWidth];case 'inherit': return 0;} var unit =3D this.parseUnit(borderWidth);Sys.Debug.assert(unit.type = =3D=3D 'px', = String.format(AjaxControlToolkit.Resources.Common_InvalidBorderWidthUnit,= unit.type));return unit.size;} return 0;}, parsePadding : function(padding) { if(padding) { if(padding =3D=3D 'inherit') { return 0;} var unit =3D this.parseUnit(padding);Sys.Debug.assert(unit.type =3D=3D = 'px', = String.format(AjaxControlToolkit.Resources.Common_InvalidPaddingUnit, = unit.type));return unit.size;} return 0;}, parseUnit : function(value) { if (!value) { throw Error.argumentNull('value');} value =3D value.trim().toLowerCase();var l =3D value.length;var s =3D = -1;for(var i =3D 0;i < l;i++) { var ch =3D value.substr(i, 1);if((ch < '0' || ch > '9') && ch !=3D '-' = && ch !=3D '.' && ch !=3D ',') { break;} s =3D i;} if(s =3D=3D -1) { throw = Error.create(AjaxControlToolkit.Resources.Common_UnitHasNoDigits);} var type;var size;if(s < (l - 1)) { type =3D value.substring(s + 1).trim();} else { type =3D 'px';} size =3D parseFloat(value.substr(0, s + 1));if(type =3D=3D 'px') { size =3D Math.floor(size);} return {=20 size: size, type: type };}, getElementOpacity : function(element) { if (!element) { throw Error.argumentNull('element');} var hasOpacity =3D false;var opacity;if (element.filters) { var filters =3D element.filters;if (filters.length !=3D=3D 0) { var alphaFilter =3D filters['DXImageTransform.Microsoft.Alpha'];if = (alphaFilter) { opacity =3D alphaFilter.opacity / 100.0;hasOpacity =3D true;} } } else { opacity =3D this.getCurrentStyle(element, 'opacity', 1);hasOpacity =3D = true;} if (hasOpacity =3D=3D=3D false) { return 1.0;} return parseFloat(opacity);}, setElementOpacity : function(element, value) { if (!element) { throw Error.argumentNull('element');} if (element.filters) { var filters =3D element.filters;var createFilter =3D true;if = (filters.length !=3D=3D 0) { var alphaFilter =3D filters['DXImageTransform.Microsoft.Alpha'];if = (alphaFilter) { createFilter =3D false;alphaFilter.opacity =3D value * 100;} } if (createFilter) { element.style.filter =3D = 'progid:DXImageTransform.Microsoft.Alpha(opacity=3D' + (value * 100) + = ')';} } else { element.style.opacity =3D value;} }, getVisible : function(element) { return (element && ("none" !=3D $common.getCurrentStyle(element, "display")) && ("hidden" !=3D $common.getCurrentStyle(element, "visibility")));}, setVisible : function(element, value) { if (element && value !=3D $common.getVisible(element)) { if (value) { if (element.style.removeAttribute) { element.style.removeAttribute("display");} else { element.style.removeProperty("display");} } else { element.style.display =3D 'none';} element.style.visibility =3D value ? 'visible' : 'hidden';} }, resolveFunction : function(value) { if (value) { if (value instanceof Function) { return value;} else if (String.isInstanceOfType(value) && value.length > = 0) { var func;if ((func =3D window[value]) instanceof Function) { return func;} else if ((func =3D eval(value)) instanceof Function) { return func;} } } return null;}, addCssClasses : function(element, classNames) { for(var i =3D 0;i < classNames.length;i++) { Sys.UI.DomElement.addCssClass(element, classNames[i]);} }, removeCssClasses : function(element, classNames) { for(var i =3D 0;i < classNames.length;i++) { Sys.UI.DomElement.removeCssClass(element, classNames[i]);} }, setStyle : function(element, style) { $common.applyProperties(element.style, style);}, removeHandlers : function(element, events) { for (var name in events) { $removeHandler(element, name, events[name]);} }, overlaps : function(r1, r2) { return r1.x < (r2.x + r2.width) && r2.x < (r1.x + r1.width) && r1.y < (r2.y + r2.height) && r2.y < (r1.y + r1.height);}, containsPoint : function(rect, x, y) { return x >=3D rect.x && x < (rect.x + rect.width) && y >=3D rect.y && y = < (rect.y + rect.height);}, isKeyDigit : function(keyCode) {=20 return (0x30 <=3D keyCode && keyCode <=3D 0x39);}, isKeyNavigation : function(keyCode) {=20 return (Sys.UI.Key.left <=3D keyCode && keyCode <=3D Sys.UI.Key.down);}, padLeft : function(text, size, ch, truncate) {=20 return $common._pad(text, size || 2, ch || ' ', 'l', truncate || = false);}, padRight : function(text, size, ch, truncate) {=20 return $common._pad(text, size || 2, ch || ' ', 'r', truncate || = false);}, _pad : function(text, size, ch, side, truncate) { text =3D text.toString();var length =3D text.length;var builder =3D new = Sys.StringBuilder();if (side =3D=3D 'r') { builder.append(text);}=20 while (length < size) { builder.append(ch);length++;} if (side =3D=3D 'l') { builder.append(text);} var result =3D builder.toString();if (truncate && result.length > size) = { if (side =3D=3D 'l') { result =3D result.substr(result.length - size, size);} else { result =3D result.substr(0, size);} } return result;}, __DOMEvents : { focusin : { eventGroup : "UIEvents", init : function(e, p) { = e.initUIEvent("focusin", true, false, window, 1);} }, focusout : { eventGroup : "UIEvents", init : function(e, p) { = e.initUIEvent("focusout", true, false, window, 1);} }, activate : { eventGroup : "UIEvents", init : function(e, p) { = e.initUIEvent("activate", true, true, window, 1);} }, focus : { eventGroup : "UIEvents", init : function(e, p) { = e.initUIEvent("focus", false, false, window, 1);} }, blur : { eventGroup : "UIEvents", init : function(e, p) { = e.initUIEvent("blur", false, false, window, 1);} }, click : { eventGroup : "MouseEvents", init : function(e, p) { = e.initMouseEvent("click", true, true, window, 1, p.screenX || 0, = p.screenY || 0, p.clientX || 0, p.clientY || 0, p.ctrlKey || false, = p.altKey || false, p.shiftKey || false, p.metaKey || false, p.button || = 0, p.relatedTarget || null);} }, dblclick : { eventGroup : "MouseEvents", init : function(e, p) { = e.initMouseEvent("click", true, true, window, 2, p.screenX || 0, = p.screenY || 0, p.clientX || 0, p.clientY || 0, p.ctrlKey || false, = p.altKey || false, p.shiftKey || false, p.metaKey || false, p.button || = 0, p.relatedTarget || null);} }, mousedown : { eventGroup : "MouseEvents", init : function(e, p) { = e.initMouseEvent("mousedown", true, true, window, 1, p.screenX || 0, = p.screenY || 0, p.clientX || 0, p.clientY || 0, p.ctrlKey || false, = p.altKey || false, p.shiftKey || false, p.metaKey || false, p.button || = 0, p.relatedTarget || null);} }, mouseup : { eventGroup : "MouseEvents", init : function(e, p) { = e.initMouseEvent("mouseup", true, true, window, 1, p.screenX || 0, = p.screenY || 0, p.clientX || 0, p.clientY || 0, p.ctrlKey || false, = p.altKey || false, p.shiftKey || false, p.metaKey || false, p.button || = 0, p.relatedTarget || null);} }, mouseover : { eventGroup : "MouseEvents", init : function(e, p) { = e.initMouseEvent("mouseover", true, true, window, 1, p.screenX || 0, = p.screenY || 0, p.clientX || 0, p.clientY || 0, p.ctrlKey || false, = p.altKey || false, p.shiftKey || false, p.metaKey || false, p.button || = 0, p.relatedTarget || null);} }, mousemove : { eventGroup : "MouseEvents", init : function(e, p) { = e.initMouseEvent("mousemove", true, true, window, 1, p.screenX || 0, = p.screenY || 0, p.clientX || 0, p.clientY || 0, p.ctrlKey || false, = p.altKey || false, p.shiftKey || false, p.metaKey || false, p.button || = 0, p.relatedTarget || null);} }, mouseout : { eventGroup : "MouseEvents", init : function(e, p) { = e.initMouseEvent("mousemove", true, true, window, 1, p.screenX || 0, = p.screenY || 0, p.clientX || 0, p.clientY || 0, p.ctrlKey || false, = p.altKey || false, p.shiftKey || false, p.metaKey || false, p.button || = 0, p.relatedTarget || null);} }, load : { eventGroup : "HTMLEvents", init : function(e, p) { = e.initEvent("load", false, false);} }, unload : { eventGroup : "HTMLEvents", init : function(e, p) { = e.initEvent("unload", false, false);} }, select : { eventGroup : "HTMLEvents", init : function(e, p) { = e.initEvent("select", true, false);} }, change : { eventGroup : "HTMLEvents", init : function(e, p) { = e.initEvent("change", true, false);} }, submit : { eventGroup : "HTMLEvents", init : function(e, p) { = e.initEvent("submit", true, true);} }, reset : { eventGroup : "HTMLEvents", init : function(e, p) { = e.initEvent("reset", true, false);} }, resize : { eventGroup : "HTMLEvents", init : function(e, p) { = e.initEvent("resize", true, false);} }, scroll : { eventGroup : "HTMLEvents", init : function(e, p) { = e.initEvent("scroll", true, false);} } }, tryFireRawEvent : function(element, rawEvent) { try { if (element.fireEvent) { element.fireEvent("on" + rawEvent.type, rawEvent);return true;} else if = (element.dispatchEvent) { element.dispatchEvent(rawEvent);return true;} } catch (e) { } return false;},=20 tryFireEvent : function(element, eventName, properties) { try { if (document.createEventObject) { var e =3D document.createEventObject();$common.applyProperties(e, = properties || {});element.fireEvent("on" + eventName, e);return true;} = else if (document.createEvent) { var def =3D $common.__DOMEvents[eventName];if (def) { var e =3D document.createEvent(def.eventGroup);def.init(e, properties || = {});element.dispatchEvent(e);return true;} } } catch (e) { } return false;}, wrapElement : function(innerElement, newOuterElement, = newInnerParentElement) { var parent =3D = innerElement.parentNode;parent.replaceChild(newOuterElement, = innerElement);(newInnerParentElement || = newOuterElement).appendChild(innerElement);}, unwrapElement : function(innerElement, oldOuterElement) { var parent =3D oldOuterElement.parentNode;if (parent !=3D null) { $common.removeElement(innerElement);parent.replaceChild(innerElement, = oldOuterElement);} }, removeElement : function(element) { var parent =3D element.parentNode;if (parent !=3D null) { parent.removeChild(element);} }, applyProperties : function(target, properties) { for (var p in properties) { var pv =3D properties[p];if (pv !=3D null && = Object.getType(pv)=3D=3D=3DObject) { var tv =3D target[p];$common.applyProperties(tv, pv);} else { target[p] =3D pv;} } }, createElementFromTemplate : function(template, appendToParent, = nameTable) { if (typeof(template.nameTable)!=3D'undefined') { var newNameTable =3D template.nameTable;if = (String.isInstanceOfType(newNameTable)) { newNameTable =3D nameTable[newNameTable];} if (newNameTable !=3D null) { nameTable =3D newNameTable;} } var elementName =3D null;if (typeof(template.name)!=3D=3D'undefined') { elementName =3D template.name;} var elt =3D document.createElement(template.nodeName);if = (typeof(template.name)!=3D=3D'undefined' && nameTable) { nameTable[template.name] =3D elt;} if (typeof(template.parent)!=3D=3D'undefined' && appendToParent =3D=3D = null) { var newParent =3D template.parent;if = (String.isInstanceOfType(newParent)) { newParent =3D nameTable[newParent];} if (newParent !=3D null) { appendToParent =3D newParent;} } if (typeof(template.properties)!=3D=3D'undefined' && template.properties = !=3D null) { $common.applyProperties(elt, template.properties);} if (typeof(template.cssClasses)!=3D=3D'undefined' && template.cssClasses = !=3D null) { $common.addCssClasses(elt, template.cssClasses);} if (typeof(template.events)!=3D=3D'undefined' && template.events !=3D = null) { $addHandlers(elt, template.events);} if (typeof(template.visible)!=3D=3D'undefined' && template.visible !=3D = null) { this.setVisible(elt, template.visible);} if (appendToParent) { appendToParent.appendChild(elt);} if (typeof(template.opacity)!=3D=3D'undefined' && template.opacity !=3D = null) { $common.setElementOpacity(elt, template.opacity);} if (typeof(template.children)!=3D=3D'undefined' && template.children = !=3D null) { for (var i =3D 0;i < template.children.length;i++) { var subtemplate =3D = template.children[i];$common.createElementFromTemplate(subtemplate, elt, = nameTable);} } var contentPresenter =3D elt;if = (typeof(template.contentPresenter)!=3D=3D'undefined' && = template.contentPresenter !=3D null) { contentPresenter =3D nameTable[contentPresenter];} if (typeof(template.content)!=3D=3D'undefined' && template.content !=3D = null) { var content =3D template.content;if (String.isInstanceOfType(content)) { content =3D nameTable[content];} if (content.parentNode) { $common.wrapElement(content, elt, contentPresenter);} else { contentPresenter.appendChild(content);} } return elt;}, prepareHiddenElementForATDeviceUpdate : function () { var objHidden =3D = document.getElementById('hiddenInputToUpdateATBuffer_CommonToolkitScripts= ');if (!objHidden) { var objHidden =3D = document.createElement('input');objHidden.setAttribute('type', = 'hidden');objHidden.setAttribute('value', = '1');objHidden.setAttribute('id', = 'hiddenInputToUpdateATBuffer_CommonToolkitScripts');objHidden.setAttribut= e('name', 'hiddenInputToUpdateATBuffer_CommonToolkitScripts');if ( = document.forms[0] ) { document.forms[0].appendChild(objHidden);} } }, updateFormToRefreshATDeviceBuffer : function () { var objHidden =3D = document.getElementById('hiddenInputToUpdateATBuffer_CommonToolkitScripts= ');if (objHidden) { if (objHidden.getAttribute('value') =3D=3D '1') { objHidden.setAttribute('value', '0');} else { objHidden.setAttribute('value', '1');} } } } var CommonToolkitScripts =3D AjaxControlToolkit.CommonToolkitScripts =3D = new AjaxControlToolkit._CommonToolkitScripts();var $common =3D = CommonToolkitScripts;Sys.UI.DomElement.getVisible =3D = $common.getVisible;Sys.UI.DomElement.setVisible =3D = $common.setVisible;Sys.UI.Control.overlaps =3D = $common.overlaps;AjaxControlToolkit._DomUtility =3D function() { } AjaxControlToolkit._DomUtility.prototype =3D { isDescendant : function(ancestor, descendant) { for (var n =3D descendant.parentNode;n !=3D null;n =3D n.parentNode) { if (n =3D=3D ancestor) return true;} return false;}, isDescendantOrSelf : function(ancestor, descendant) { if (ancestor =3D=3D=3D descendant)=20 return true;return AjaxControlToolkit.DomUtility.isDescendant(ancestor, = descendant);}, isAncestor : function(descendant, ancestor) { return AjaxControlToolkit.DomUtility.isDescendant(ancestor, = descendant);}, isAncestorOrSelf : function(descendant, ancestor) { if (descendant =3D=3D=3D ancestor) return true;return AjaxControlToolkit.DomUtility.isDescendant(ancestor, = descendant);}, isSibling : function(self, sibling) { var parent =3D self.parentNode;for (var i =3D 0;i < = parent.childNodes.length;i++) { if (parent.childNodes[i] =3D=3D sibling) return true;} return false;} } AjaxControlToolkit._DomUtility.registerClass("AjaxControlToolkit._DomUtil= ity");AjaxControlToolkit.DomUtility =3D new = AjaxControlToolkit._DomUtility();AjaxControlToolkit.TextBoxWrapper =3D = function(element) { AjaxControlToolkit.TextBoxWrapper.initializeBase(this, = [element]);this._current =3D element.value;this._watermark =3D = null;this._isWatermarked =3D false;} AjaxControlToolkit.TextBoxWrapper.prototype =3D { dispose : function() { this.get_element().AjaxControlToolkitTextBoxWrapper =3D = null;AjaxControlToolkit.TextBoxWrapper.callBaseMethod(this, = 'dispose');}, get_Current : function() { this._current =3D this.get_element().value;return this._current;}, set_Current : function(value) { this._current =3D value;this._updateElement();}, get_Value : function() { if (this.get_IsWatermarked()) { return "";} else { return this.get_Current();} }, set_Value : function(text) { this.set_Current(text);if (!text || (0 =3D=3D text.length)) { if (null !=3D this._watermark) { this.set_IsWatermarked(true);} } else { this.set_IsWatermarked(false);} }, get_Watermark : function() { return this._watermark;}, set_Watermark : function(value) { this._watermark =3D value;this._updateElement();}, get_IsWatermarked : function() { return this._isWatermarked;}, set_IsWatermarked : function(isWatermarked) { if (this._isWatermarked !=3D isWatermarked) { this._isWatermarked =3D = isWatermarked;this._updateElement();this._raiseWatermarkChanged();} }, _updateElement : function() { var element =3D this.get_element();if (this._isWatermarked) { if (element.value !=3D this._watermark) { element.value =3D this._watermark;} } else { if (element.value !=3D this._current) { element.value =3D this._current;} } }, add_WatermarkChanged : function(handler) { this.get_events().addHandler("WatermarkChanged", handler);}, remove_WatermarkChanged : function(handler) { this.get_events().removeHandler("WatermarkChanged", handler);}, _raiseWatermarkChanged : function() { var onWatermarkChangedHandler =3D = this.get_events().getHandler("WatermarkChanged");if = (onWatermarkChangedHandler) { onWatermarkChangedHandler(this, Sys.EventArgs.Empty);} } } AjaxControlToolkit.TextBoxWrapper.get_Wrapper =3D function(element) { if (null =3D=3D element.AjaxControlToolkitTextBoxWrapper) { element.AjaxControlToolkitTextBoxWrapper =3D new = AjaxControlToolkit.TextBoxWrapper(element);} return element.AjaxControlToolkitTextBoxWrapper;} AjaxControlToolkit.TextBoxWrapper.registerClass('AjaxControlToolkit.TextB= oxWrapper', = Sys.UI.Behavior);AjaxControlToolkit.TextBoxWrapper.validatorGetValue =3D = function(id) { var control =3D $get(id);if (control && = control.AjaxControlToolkitTextBoxWrapper) { return control.AjaxControlToolkitTextBoxWrapper.get_Value();} return = AjaxControlToolkit.TextBoxWrapper._originalValidatorGetValue(id);} if (typeof(ValidatorGetValue) =3D=3D 'function') { AjaxControlToolkit.TextBoxWrapper._originalValidatorGetValue =3D = ValidatorGetValue;ValidatorGetValue =3D = AjaxControlToolkit.TextBoxWrapper.validatorGetValue;} if (Sys.CultureInfo.prototype._getAbbrMonthIndex) { try { Sys.CultureInfo.prototype._getAbbrMonthIndex('');} catch(ex) { Sys.CultureInfo.prototype._getAbbrMonthIndex =3D function(value) { if (!this._upperAbbrMonths) { this._upperAbbrMonths =3D = this._toUpperArray(this.dateTimeFormat.AbbreviatedMonthNames);} return Array.indexOf(this._upperAbbrMonths, this._toUpper(value));} Sys.CultureInfo.CurrentCulture._getAbbrMonthIndex =3D = Sys.CultureInfo.prototype._getAbbrMonthIndex;Sys.CultureInfo.InvariantCul= ture._getAbbrMonthIndex =3D = Sys.CultureInfo.prototype._getAbbrMonthIndex;} } if(typeof(Sys)!=3D=3D'undefined')Sys.Application.notifyScriptLoaded(); ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: quoted-printable content-location: http://www.journalofaccountancy.com/ScriptResource.axd?d=Qx3gjffQKaRBlse6YGqKEhCNb9Cp3OimKewbBINM-xxW-mcQ5UiL4ZDoktd4yRmPZF3sSU93opCHlmu3C1SfbESzdYh7vJ3oOLKCeqW50Nc1&t=ffffffffabbb27c4 =EF=BB=BFType.registerNamespace('AjaxControlToolkit');AjaxControlToolkit.= BehaviorBase =3D function(element) { AjaxControlToolkit.BehaviorBase.initializeBase(this,[element]);this._clie= ntStateFieldID =3D null;this._pageRequestManager =3D = null;this._partialUpdateBeginRequestHandler =3D = null;this._partialUpdateEndRequestHandler =3D null;} AjaxControlToolkit.BehaviorBase.prototype =3D { initialize : function() { AjaxControlToolkit.BehaviorBase.callBaseMethod(this, 'initialize');}, dispose : function() { AjaxControlToolkit.BehaviorBase.callBaseMethod(this, 'dispose');if = (this._pageRequestManager) { if (this._partialUpdateBeginRequestHandler) { this._pageRequestManager.remove_beginRequest(this._partialUpdateBeginRequ= estHandler);this._partialUpdateBeginRequestHandler =3D null;} if (this._partialUpdateEndRequestHandler) { this._pageRequestManager.remove_endRequest(this._partialUpdateEndRequestH= andler);this._partialUpdateEndRequestHandler =3D null;} this._pageRequestManager =3D null;} }, get_ClientStateFieldID : function() { return this._clientStateFieldID;}, set_ClientStateFieldID : function(value) { if (this._clientStateFieldID !=3D value) { this._clientStateFieldID =3D = value;this.raisePropertyChanged('ClientStateFieldID');} }, get_ClientState : function() { if (this._clientStateFieldID) { var input =3D document.getElementById(this._clientStateFieldID);if = (input) { return input.value;} } return null;}, set_ClientState : function(value) { if (this._clientStateFieldID) { var input =3D document.getElementById(this._clientStateFieldID);if = (input) { input.value =3D value;} } }, registerPartialUpdateEvents : function() { if (Sys && Sys.WebForms && Sys.WebForms.PageRequestManager){ this._pageRequestManager =3D = Sys.WebForms.PageRequestManager.getInstance();if = (this._pageRequestManager) { this._partialUpdateBeginRequestHandler =3D Function.createDelegate(this, = this._partialUpdateBeginRequest);this._pageRequestManager.add_beginReques= t(this._partialUpdateBeginRequestHandler);this._partialUpdateEndRequestHa= ndler =3D Function.createDelegate(this, = this._partialUpdateEndRequest);this._pageRequestManager.add_endRequest(th= is._partialUpdateEndRequestHandler);} } }, _partialUpdateBeginRequest : function(sender, beginRequestEventArgs) { }, _partialUpdateEndRequest : function(sender, endRequestEventArgs) { } } AjaxControlToolkit.BehaviorBase.registerClass('AjaxControlToolkit.Behavio= rBase', Sys.UI.Behavior);AjaxControlToolkit.DynamicPopulateBehaviorBase = =3D function(element) { AjaxControlToolkit.DynamicPopulateBehaviorBase.initializeBase(this, = [element]);this._DynamicControlID =3D null;this._DynamicContextKey =3D = null;this._DynamicServicePath =3D null;this._DynamicServiceMethod =3D = null;this._cacheDynamicResults =3D false;this._dynamicPopulateBehavior = =3D null;this._populatingHandler =3D null;this._populatedHandler =3D = null;} AjaxControlToolkit.DynamicPopulateBehaviorBase.prototype =3D { initialize : function() { AjaxControlToolkit.DynamicPopulateBehaviorBase.callBaseMethod(this, = 'initialize');this._populatingHandler =3D Function.createDelegate(this, = this._onPopulating);this._populatedHandler =3D = Function.createDelegate(this, this._onPopulated);}, dispose : function() { if (this._populatedHandler) { if (this._dynamicPopulateBehavior) { this._dynamicPopulateBehavior.remove_populated(this._populatedHandler);} this._populatedHandler =3D null;} if (this._populatingHandler) { if (this._dynamicPopulateBehavior) { this._dynamicPopulateBehavior.remove_populating(this._populatingHandler);= } this._populatingHandler =3D null;} if (this._dynamicPopulateBehavior) { this._dynamicPopulateBehavior.dispose();this._dynamicPopulateBehavior = =3D null;} AjaxControlToolkit.DynamicPopulateBehaviorBase.callBaseMethod(this, = 'dispose');}, populate : function(contextKeyOverride) { if (this._dynamicPopulateBehavior && = (this._dynamicPopulateBehavior.get_element() !=3D = $get(this._DynamicControlID))) { this._dynamicPopulateBehavior.dispose();this._dynamicPopulateBehavior = =3D null;} if (!this._dynamicPopulateBehavior && this._DynamicControlID && = this._DynamicServiceMethod) { this._dynamicPopulateBehavior =3D = $create(AjaxControlToolkit.DynamicPopulateBehavior, { "id" : this.get_id() + "_DynamicPopulateBehavior", "ContextKey" : this._DynamicContextKey, "ServicePath" : this._DynamicServicePath, "ServiceMethod" : this._DynamicServiceMethod, "cacheDynamicResults" : this._cacheDynamicResults }, null, null, = $get(this._DynamicControlID));this._dynamicPopulateBehavior.add_populatin= g(this._populatingHandler);this._dynamicPopulateBehavior.add_populated(th= is._populatedHandler);} if (this._dynamicPopulateBehavior) { this._dynamicPopulateBehavior.populate(contextKeyOverride ? = contextKeyOverride : this._DynamicContextKey);} }, _onPopulating : function(sender, eventArgs) { this.raisePopulating(eventArgs);}, _onPopulated : function(sender, eventArgs) { this.raisePopulated(eventArgs);}, get_dynamicControlID : function() { return this._DynamicControlID;}, get_DynamicControlID : this.get_dynamicControlID, set_dynamicControlID : function(value) { if (this._DynamicControlID !=3D value) { this._DynamicControlID =3D = value;this.raisePropertyChanged('dynamicControlID');this.raisePropertyCha= nged('DynamicControlID');} }, set_DynamicControlID : this.set_dynamicControlID, get_dynamicContextKey : function() { return this._DynamicContextKey;}, get_DynamicContextKey : this.get_dynamicContextKey, set_dynamicContextKey : function(value) { if (this._DynamicContextKey !=3D value) { this._DynamicContextKey =3D = value;this.raisePropertyChanged('dynamicContextKey');this.raisePropertyCh= anged('DynamicContextKey');} }, set_DynamicContextKey : this.set_dynamicContextKey, get_dynamicServicePath : function() { return this._DynamicServicePath;}, get_DynamicServicePath : this.get_dynamicServicePath, set_dynamicServicePath : function(value) { if (this._DynamicServicePath !=3D value) { this._DynamicServicePath =3D = value;this.raisePropertyChanged('dynamicServicePath');this.raisePropertyC= hanged('DynamicServicePath');} }, set_DynamicServicePath : this.set_dynamicServicePath, get_dynamicServiceMethod : function() { return this._DynamicServiceMethod;}, get_DynamicServiceMethod : this.get_dynamicServiceMethod, set_dynamicServiceMethod : function(value) { if (this._DynamicServiceMethod !=3D value) { this._DynamicServiceMethod =3D = value;this.raisePropertyChanged('dynamicServiceMethod');this.raisePropert= yChanged('DynamicServiceMethod');} }, set_DynamicServiceMethod : this.set_dynamicServiceMethod, get_cacheDynamicResults : function() { return this._cacheDynamicResults;}, set_cacheDynamicResults : function(value) { if (this._cacheDynamicResults !=3D value) { this._cacheDynamicResults =3D = value;this.raisePropertyChanged('cacheDynamicResults');} }, add_populated : function(handler) { this.get_events().addHandler("populated", handler);}, remove_populated : function(handler) { this.get_events().removeHandler("populated", handler);}, raisePopulated : function(arg) { var handler =3D this.get_events().getHandler("populated");if (handler) = handler(this, arg);}, add_populating : function(handler) { this.get_events().addHandler('populating', handler);}, remove_populating : function(handler) { this.get_events().removeHandler('populating', handler);}, raisePopulating : function(eventArgs) { var handler =3D this.get_events().getHandler('populating');if (handler) = { handler(this, eventArgs);} } } AjaxControlToolkit.DynamicPopulateBehaviorBase.registerClass('AjaxControl= Toolkit.DynamicPopulateBehaviorBase', = AjaxControlToolkit.BehaviorBase);AjaxControlToolkit.ControlBase =3D = function(element) { AjaxControlToolkit.ControlBase.initializeBase(this, = [element]);this._clientStateField =3D null;this._callbackTarget =3D = null;this._onsubmit$delegate =3D Function.createDelegate(this, = this._onsubmit);this._oncomplete$delegate =3D = Function.createDelegate(this, this._oncomplete);this._onerror$delegate = =3D Function.createDelegate(this, this._onerror);} AjaxControlToolkit.ControlBase.prototype =3D { initialize : function() { AjaxControlToolkit.ControlBase.callBaseMethod(this, "initialize");if = (this._clientStateField) { this.loadClientState(this._clientStateField.value);} if (typeof(Sys.WebForms)!=3D=3D"undefined" && = typeof(Sys.WebForms.PageRequestManager)!=3D=3D"undefined") { Array.add(Sys.WebForms.PageRequestManager.getInstance()._onSubmitStatemen= ts, this._onsubmit$delegate);} else { $addHandler(document.forms[0], "submit", this._onsubmit$delegate);} }, dispose : function() { if (typeof(Sys.WebForms)!=3D=3D"undefined" && = typeof(Sys.WebForms.PageRequestManager)!=3D=3D"undefined") { Array.remove(Sys.WebForms.PageRequestManager.getInstance()._onSubmitState= ments, this._onsubmit$delegate);} else { $removeHandler(document.forms[0], "submit", this._onsubmit$delegate);} AjaxControlToolkit.ControlBase.callBaseMethod(this, "dispose");}, findElement : function(id) { return $get(this.get_id() + '_' + id.split(':').join('_'));}, get_clientStateField : function() { return this._clientStateField;}, set_clientStateField : function(value) { if (this.get_isInitialized()) throw = Error.invalidOperation(AjaxControlToolkit.Resources.ExtenderBase_CannotSe= tClientStateField);if (this._clientStateField !=3D value) { this._clientStateField =3D = value;this.raisePropertyChanged('clientStateField');} }, loadClientState : function(value) { }, saveClientState : function() { return null;}, _invoke : function(name, args, cb) { if (!this._callbackTarget) { throw = Error.invalidOperation(AjaxControlToolkit.Resources.ExtenderBase_ControlN= otRegisteredForCallbacks);} if (typeof(WebForm_DoCallback)=3D=3D=3D"undefined") { throw = Error.invalidOperation(AjaxControlToolkit.Resources.ExtenderBase_PageNotR= egisteredForCallbacks);} var ar =3D [];for (var i =3D 0;i < args.length;i++)=20 ar[i] =3D args[i];var clientState =3D this.saveClientState();if = (clientState !=3D null && !String.isInstanceOfType(clientState)) { throw = Error.invalidOperation(AjaxControlToolkit.Resources.ExtenderBase_InvalidC= lientStateType);} var payload =3D = Sys.Serialization.JavaScriptSerializer.serialize({name:name,args:ar,state= :this.saveClientState()});WebForm_DoCallback(this._callbackTarget, = payload, this._oncomplete$delegate, cb, this._onerror$delegate, true);}, _oncomplete : function(result, context) { result =3D Sys.Serialization.JavaScriptSerializer.deserialize(result);if = (result.error) { throw Error.create(result.error);} this.loadClientState(result.state);context(result.result);}, _onerror : function(message, context) { throw Error.create(message);}, _onsubmit : function() { if (this._clientStateField) { this._clientStateField.value =3D this.saveClientState();} return true;}=20 } AjaxControlToolkit.ControlBase.registerClass("AjaxControlToolkit.ControlB= ase", Sys.UI.Control); Type.registerNamespace('AjaxControlToolkit');AjaxControlToolkit.Resources= =3D{"PasswordStrength_InvalidWeightingRatios":"Strength Weighting ratios = must have 4 = elements","Animation_ChildrenNotAllowed":"AjaxControlToolkit.Animation.cr= eateAnimation cannot add child animations to type \"{0}\" that does not = derive from = AjaxControlToolkit.Animation.ParentAnimation","PasswordStrength_Remaining= Symbols":"{0} symbol = characters","ExtenderBase_CannotSetClientStateField":"clientStateField = can only be set before initialization","RTE_PreviewHTML":"Preview = HTML","RTE_JustifyCenter":"Justify = Center","PasswordStrength_RemainingUpperCase":"{0} more upper case = characters","Animation_TargetNotFound":"AjaxControlToolkit.Animation.Anim= ation.set_animationTarget requires the ID of a Sys.UI.DomElement or = Sys.UI.Control. No element or control could be found corresponding to = \"{0}\"","RTE_FontColor":"Font Color","RTE_LabelColor":"Label = Color","Common_InvalidBorderWidthUnit":"A unit type of \"{0}\"\u0027 is = invalid for = parseBorderWidth","RTE_Heading":"Heading","Tabs_PropertySetBeforeInitiali= zation":"{0} cannot be changed before = initialization","RTE_OrderedList":"Ordered = List","ReorderList_DropWatcherBehavior_NoChild":"Could not find child of = list with id \"{0}\"","CascadingDropDown_MethodTimeout":"[Method = timeout]","RTE_Columns":"Columns","RTE_InsertImage":"Insert = Image","RTE_InsertTable":"Insert = Table","RTE_Values":"Values","RTE_OK":"OK","ExtenderBase_PageNotRegistere= dForCallbacks":"This Page has not been registered for = callbacks","Animation_NoDynamicPropertyFound":"AjaxControlToolkit.Animati= on.createAnimation found no property corresponding to \"{0}\" or = \"{1}\"","Animation_InvalidBaseType":"AjaxControlToolkit.Animation.regist= erAnimation can only register types that inherit from = AjaxControlToolkit.Animation.Animation","RTE_UnorderedList":"Unordered = List","ResizableControlBehavior_InvalidHandler":"{0} handler not a = function, function name, or function = text","Animation_InvalidColor":"Color must be a 7-character hex = representation (e.g. #246ACF), not \"{0}\"","RTE_CellColor":"Cell = Color","PasswordStrength_RemainingMixedCase":"Mixed case = characters","RTE_Italic":"Italic","CascadingDropDown_NoParentElement":"Fa= iled to find parent element = \"{0}\"","ValidatorCallout_DefaultErrorMessage":"This control is = invalid","RTE_Indent":"Indent","ReorderList_DropWatcherBehavior_CallbackE= rror":"Reorder failed, see details = below.\\r\\n\\r\\n{0}","PopupControl_NoDefaultProperty":"No default = property supported for control \"{0}\" of type = \"{1}\"","RTE_Normal":"Normal","PopupExtender_NoParentElement":"Couldn\u0= 027t find parent element \"{0}\"","RTE_ViewValues":"View = Values","RTE_Legend":"Legend","RTE_Labels":"Labels","RTE_CellSpacing":"Ce= ll Spacing","PasswordStrength_RemainingNumbers":"{0} more = numbers","RTE_Border":"Border","RTE_Create":"Create","RTE_BackgroundColor= ":"Background Color","RTE_Cancel":"Cancel","RTE_JustifyFull":"Justify = Full","RTE_JustifyLeft":"Justify = Left","RTE_Cut":"Cut","ResizableControlBehavior_CannotChangeProperty":"Ch= anges to {0} not supported","RTE_ViewSource":"View = Source","Common_InvalidPaddingUnit":"A unit type of \"{0}\" is invalid = for = parsePadding","RTE_Paste":"Paste","ExtenderBase_ControlNotRegisteredForCa= llbacks":"This Control has not been registered for = callbacks","Calendar_Today":"Today: = {0}","Common_DateTime_InvalidFormat":"Invalid = format","ListSearch_DefaultPrompt":"Type to = search","CollapsiblePanel_NoControlID":"Failed to find element = \"{0}\"","RTE_ViewEditor":"View Editor","RTE_BarColor":"Bar = Color","PasswordStrength_DefaultStrengthDescriptions":"NonExistent;Very = Weak;Weak;Poor;Almost OK;Barely = Acceptable;Average;Good;Strong;Excellent;Unbreakable!","RTE_Inserttexther= e":"Insert text = here","Animation_UknownAnimationName":"AjaxControlToolkit.Animation.creat= eAnimation could not find an Animation corresponding to the name = \"{0}\"","ExtenderBase_InvalidClientStateType":"saveClientState must = return a value of type String","Rating_CallbackError":"An unhandled = exception has occurred:\\r\\n{0}","Tabs_OwnerExpected":"owner must be = set before initialize","DynamicPopulate_WebServiceTimeout":"Web service = call timed out","PasswordStrength_RemainingLowerCase":"{0} more lower = case = characters","Animation_MissingAnimationName":"AjaxControlToolkit.Animatio= n.createAnimation requires an object with an AnimationName = property","RTE_JustifyRight":"Justify = Right","Tabs_ActiveTabArgumentOutOfRange":"Argument is not a member of = the tabs collection","RTE_CellPadding":"Cell = Padding","RTE_ClearFormatting":"Clear = Formatting","AlwaysVisible_ElementRequired":"AjaxControlToolkit.AlwaysVis= ibleControlBehavior must have an = element","Slider_NoSizeProvided":"Please set valid values for the height = and width attributes in the slider\u0027s CSS = classes","DynamicPopulate_WebServiceError":"Web Service call failed: = {0}","PasswordStrength_StrengthPrompt":"Strength: = ","PasswordStrength_RemainingCharacters":"{0} more = characters","PasswordStrength_Satisfied":"Nothing more = required","RTE_Hyperlink":"Hyperlink","Animation_NoPropertyFound":"AjaxCo= ntrolToolkit.Animation.createAnimation found no property corresponding = to \"{0}\"","PasswordStrength_InvalidStrengthDescriptionStyles":"Text = Strength description style classes must match the number of text = descriptions.","PasswordStrength_GetHelpRequirements":"Get help on = password = requirements","PasswordStrength_InvalidStrengthDescriptions":"Invalid = number of text strength descriptions = specified","RTE_Underline":"Underline","Tabs_PropertySetAfterInitializati= on":"{0} cannot be changed after = initialization","RTE_Rows":"Rows","RTE_Redo":"Redo","RTE_Size":"Size","RT= E_Undo":"Undo","RTE_Bold":"Bold","RTE_Copy":"Copy","RTE_Font":"Font","Cas= cadingDropDown_MethodError":"[Method error = {0}]","RTE_BorderColor":"Border = Color","RTE_Paragraph":"Paragraph","RTE_InsertHorizontalRule":"Insert = Horizontal Rule","Common_UnitHasNoDigits":"No = digits","RTE_Outdent":"Outdent","Common_DateTime_InvalidTimeSpan":"\"{0}\= " is not a valid TimeSpan = format","Animation_CannotNestSequence":"AjaxControlToolkit.Animation.Sequ= enceAnimation cannot be nested inside = AjaxControlToolkit.Animation.ParallelAnimation","Shared_BrowserSecurityPr= eventsPaste":"Your browser security settings don\u0027t permit the = automatic execution of paste operations. Please use the keyboard = shortcut Ctrl+V instead."}; if(typeof(Sys)!=3D=3D'undefined')Sys.Application.notifyScriptLoaded(); ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: quoted-printable content-location: http://www.journalofaccountancy.com/ScriptResource.axd?d=Qx3gjffQKaRBlse6YGqKEhCNb9Cp3OimKewbBINM-xz8KCW_9Cst5yIvL9WbLKErydT6JJT5KtgTgAnHFpnnMGnLwuX6E0-JNUIvohZVc5ZHuV7vT68E0PkYCTqXOSMk0&t=ffffffffabbb27c4 =EF=BB=BFType.registerNamespace('AjaxControlToolkit');AjaxControlToolkit.= BoxCorners =3D function() { throw Error.invalidOperation();} AjaxControlToolkit.BoxCorners.prototype =3D { None : 0x00, TopLeft : 0x01, TopRight : 0x02, BottomRight : 0x04, BottomLeft : 0x08, Top : 0x01 | 0x02, Right : 0x02 | 0x04, Bottom : 0x04 | 0x08, Left : 0x08 | 0x01, All : 0x01 | 0x02 | 0x04 | 0x08 } AjaxControlToolkit.BoxCorners.registerEnum("AjaxControlToolkit.BoxCorners= ", true);AjaxControlToolkit.RoundedCornersBehavior =3D function(element) = { AjaxControlToolkit.RoundedCornersBehavior.initializeBase(this, = [element]);this._corners =3D = AjaxControlToolkit.BoxCorners.All;this._radius =3D 5;this._color =3D = null;this._parentDiv =3D null;this._originalStyle =3D = null;this._borderColor =3D null;} AjaxControlToolkit.RoundedCornersBehavior.prototype =3D { initialize : function() { AjaxControlToolkit.RoundedCornersBehavior.callBaseMethod(this, = 'initialize');this.buildParentDiv();}, dispose : function() { this.disposeParentDiv();AjaxControlToolkit.RoundedCornersBehavior.callBas= eMethod(this, 'dispose');}, buildParentDiv : function() { var e =3D this.get_element();if (!e) return;this.disposeParentDiv();var = color =3D this.getBackgroundColor();var originalWidth =3D = e.offsetWidth;var newParent =3D e.cloneNode(false);this.moveChildren(e, = newParent);this._originalStyle =3D = e.style.cssText;e.style.backgroundColor =3D = "transparent";e.style.verticalAlign =3D "top";e.style.padding =3D = "0";e.style.overflow =3D "";e.style.className =3D "";if (e.style.height) = { e.style.height =3D parseInt($common.getCurrentStyle(e, 'height')) + = (this._radius * 2) + "px";} else { if (!e.style.width && (0 < originalWidth)) { e.style.width =3D originalWidth + "px";} } newParent.style.position =3D "";newParent.style.border =3D = "";newParent.style.margin =3D "";newParent.style.width =3D = "100%";newParent.id =3D "";newParent.removeAttribute("control");if = (this._borderColor) { newParent.style.borderTopStyle =3D = "none";newParent.style.borderBottomStyle =3D = "none";newParent.style.borderLeftStyle =3D = "solid";newParent.style.borderRightStyle =3D = "solid";newParent.style.borderLeftColor =3D = this._borderColor;newParent.style.borderRightColor =3D = this._borderColor;newParent.style.borderLeftWidth =3D = "1px";newParent.style.borderRightWidth =3D "1px";if (this._radius =3D=3D = 0) { newParent.style.borderTopStyle =3D = "solid";newParent.style.borderBottomStyle =3D = "solid";newParent.style.borderTopColor =3D = this._borderColor;newParent.style.borderBottomColor =3D = this._borderColor;newParent.style.borderTopWidth =3D = "1px";newParent.style.borderBottomWidth =3D "1px";} } else { newParent.style.borderTopStyle =3D = "none";newParent.style.borderBottomStyle =3D = "none";newParent.style.borderLeftStyle =3D = "none";newParent.style.borderRightStyle =3D "none";} var lastDiv =3D null;var radius =3D this._radius;var lines =3D = this._radius;var lastDelta =3D 0;for (var i =3D lines;i > 0;i--) { var angle =3D Math.acos(i / radius);var delta =3D radius - = Math.round(Math.sin(angle) * radius);var newDiv =3D = document.createElement("DIV");newDiv.__roundedDiv =3D = true;newDiv.style.backgroundColor =3D color;newDiv.style.marginLeft =3D = delta + "px";newDiv.style.marginRight =3D (delta - (this._borderColor ? = 2 : 0)) + "px";newDiv.style.height =3D "1px";newDiv.style.fontSize =3D = "1px";newDiv.style.overflow =3D "hidden";if (this._borderColor) { newDiv.style.borderLeftStyle =3D "solid";newDiv.style.borderRightStyle = =3D "solid";newDiv.style.borderLeftColor =3D = this._borderColor;newDiv.style.borderRightColor =3D = this._borderColor;var offset =3D Math.max(0, lastDelta - delta - = 1);newDiv.style.borderLeftWidth =3D (offset + 1) + = "px";newDiv.style.borderRightWidth =3D (offset + 1) + "px";if (i =3D=3D = lines) { newDiv.__roundedDivNoBorder =3D true;newDiv.style.backgroundColor =3D = this._borderColor;} } e.insertBefore(newDiv, lastDiv);var topDiv =3D newDiv;newDiv =3D = newDiv.cloneNode(true);newDiv.__roundedDiv =3D = true;e.insertBefore(newDiv, lastDiv);var bottomDiv =3D newDiv;lastDiv = =3D newDiv;lastDelta =3D delta;if = (!this.isCornerSet(AjaxControlToolkit.BoxCorners.TopLeft)) { topDiv.style.marginLeft =3D "0";if (this._borderColor) { topDiv.style.borderLeftWidth =3D "1px";} } if (!this.isCornerSet(AjaxControlToolkit.BoxCorners.TopRight)) { topDiv.style.marginRight =3D "0";if (this._borderColor) { topDiv.style.borderRightWidth =3D "1px";topDiv.style.marginRight =3D = "-2px";} } if (!this.isCornerSet(AjaxControlToolkit.BoxCorners.BottomLeft)) { bottomDiv.style.marginLeft =3D "0";if (this._borderColor) { bottomDiv.style.borderLeftWidth =3D "1px";} } if (!this.isCornerSet(AjaxControlToolkit.BoxCorners.BottomRight)) { bottomDiv.style.marginRight =3D "0";if (this._borderColor) { bottomDiv.style.borderRightWidth =3D "1px";bottomDiv.style.marginRight = =3D "-2px";} } } e.insertBefore(newParent, lastDiv);this._parentDiv =3D newParent;}, disposeParentDiv : function() { if (this._parentDiv) { var e =3D this.get_element();var children =3D e.childNodes;for (var i = =3D children.length - 1;i >=3D0;i--) { var child =3D children[i];if (child) { if (child =3D=3D this._parentDiv) { this.moveChildren(child, e);} try { e.removeChild(child);} catch(e) { } } } if (this._originalStyle) { e.style.cssText =3D this._originalStyle;this._originalStyle =3D null;} this._parentDiv =3D null;} }, getBackgroundColor : function() { if (this._color) { return this._color;} return $common.getCurrentStyle(this.get_element(), 'backgroundColor');}, moveChildren : function(src, dest) { var moveCount =3D 0;while (src.hasChildNodes()) { var child =3D src.childNodes[0];child =3D = src.removeChild(child);dest.appendChild(child);moveCount++;} return moveCount;}, isCornerSet : function(corner) { return (this._corners & corner) !=3D = AjaxControlToolkit.BoxCorners.None;}, setCorner : function(corner, value) { if (value) { this.set_Corners(this._corners | corner);} else { this.set_Corners(this._corners & ~corner);} }, get_Color : function() { return this._color;}, set_Color : function(value) { if (value !=3D this._color) { this._color =3D = value;this.buildParentDiv();this.raisePropertyChanged('Color');} }, get_Radius : function() { return this._radius;}, set_Radius : function(value) { if (value !=3D this._radius) { this._radius =3D = value;this.buildParentDiv();this.raisePropertyChanged('Radius');} }, get_Corners : function() { return this._corners;}, set_Corners : function(value) { if (value !=3D this._corners) { this._corners =3D = value;this.buildParentDiv();this.raisePropertyChanged("Corners");} }, get_BorderColor : function() { return this._borderColor;}, set_BorderColor : function(value) { if (value !=3D this._borderColor) { this._borderColor =3D = value;this.buildParentDiv();this.raisePropertyChanged("BorderColor");} } } AjaxControlToolkit.RoundedCornersBehavior.registerClass('AjaxControlToolk= it.RoundedCornersBehavior', AjaxControlToolkit.BehaviorBase); if(typeof(Sys)!=3D=3D'undefined')Sys.Application.notifyScriptLoaded(); ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: quoted-printable content-location: http://www.journalofaccountancy.com/ScriptResource.axd?d=Qx3gjffQKaRBlse6YGqKEhCNb9Cp3OimKewbBINM-xykvbNO7eWhjvb5PMCwKjQaUJkP5Tdb1FmVcen6T5F4eA2&t=ffffffffabbb27c4 =EF=BB=BF////////////////////////////////////////////////////////////////= ///////////// Sys.Timer =3D function() { Sys.Timer.initializeBase(this);this._interval =3D 1000;this._enabled =3D = false;this._timer =3D null;} Sys.Timer.prototype =3D { get_interval: function() { return this._interval;}, set_interval: function(value) { if (this._interval !=3D=3D value) { this._interval =3D value;this.raisePropertyChanged('interval');if = (!this.get_isUpdating() && (this._timer !=3D=3D null)) { this._stopTimer();this._startTimer();} } }, get_enabled: function() { return this._enabled;}, set_enabled: function(value) { if (value !=3D=3D this.get_enabled()) { this._enabled =3D value;this.raisePropertyChanged('enabled');if = (!this.get_isUpdating()) { if (value) { this._startTimer();} else { this._stopTimer();} } } }, add_tick: function(handler) { this.get_events().addHandler("tick", handler);}, remove_tick: function(handler) { this.get_events().removeHandler("tick", handler);}, dispose: function() { this.set_enabled(false);this._stopTimer();Sys.Timer.callBaseMethod(this, = 'dispose');}, updated: function() { Sys.Timer.callBaseMethod(this, 'updated');if (this._enabled) { this._stopTimer();this._startTimer();} }, _timerCallback: function() { var handler =3D this.get_events().getHandler("tick");if (handler) { handler(this, Sys.EventArgs.Empty);} }, _startTimer: function() { this._timer =3D window.setInterval(Function.createDelegate(this, = this._timerCallback), this._interval);}, _stopTimer: function() { window.clearInterval(this._timer);this._timer =3D null;} } Sys.Timer.descriptor =3D { properties: [ {name: 'interval', type: Number}, {name: 'enabled', type: Boolean} ], events: [ {name: 'tick'} ] } Sys.Timer.registerClass('Sys.Timer', Sys.Component); if(typeof(Sys)!=3D=3D'undefined')Sys.Application.notifyScriptLoaded(); ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: quoted-printable content-location: http://www.journalofaccountancy.com/ScriptResource.axd?d=Qx3gjffQKaRBlse6YGqKEhCNb9Cp3OimKewbBINM-xwqvL9VpcV_wMVE1RiWAm8X1zQDKuBSR0EonIk4ru1xjw2&t=ffffffffabbb27c4 =EF=BB=BFType.registerNamespace('AjaxControlToolkit.Animation');var $AA = =3D AjaxControlToolkit.Animation;$AA.registerAnimation =3D = function(name, type) { if (type && ((type =3D=3D=3D $AA.Animation) || (type.inheritsFrom && = type.inheritsFrom($AA.Animation)))) { if (!$AA.__animations) { $AA.__animations =3D { };} $AA.__animations[name.toLowerCase()] =3D type;type.play =3D function() { var animation =3D new type();type.apply(animation, = arguments);animation.initialize();var handler =3D = Function.createDelegate(animation, function() { animation.remove_ended(handler);handler =3D = null;animation.dispose();});animation.add_ended(handler);animation.play()= ;} } else { throw Error.argumentType('type', type, $AA.Animation, = AjaxControlToolkit.Resources.Animation_InvalidBaseType);} } $AA.buildAnimation =3D function(json, defaultTarget) { if (!json || json =3D=3D=3D '') { return null;} var obj;json =3D '(' + json + ')';if (! Sys.Debug.isDebug) { try { obj =3D Sys.Serialization.JavaScriptSerializer.deserialize(json);} = catch (ex) { }=20 } else { obj =3D Sys.Serialization.JavaScriptSerializer.deserialize(json);} return $AA.createAnimation(obj, defaultTarget);} $AA.createAnimation =3D function(obj, defaultTarget) { if (!obj || !obj.AnimationName) { throw Error.argument('obj', = AjaxControlToolkit.Resources.Animation_MissingAnimationName);} var type =3D $AA.__animations[obj.AnimationName.toLowerCase()];if = (!type) { throw Error.argument('type', = String.format(AjaxControlToolkit.Resources.Animation_UknownAnimationName,= obj.AnimationName));} var animation =3D new type();if (defaultTarget) { animation.set_target(defaultTarget);} if (obj.AnimationChildren && obj.AnimationChildren.length) { if ($AA.ParentAnimation.isInstanceOfType(animation)) { for (var i =3D 0;i < obj.AnimationChildren.length;i++) { var child =3D $AA.createAnimation(obj.AnimationChildren[i]);if (child) { animation.add(child);} } } else { throw Error.argument('obj', = String.format(AjaxControlToolkit.Resources.Animation_ChildrenNotAllowed, = type.getName()));} } var properties =3D type.__animationProperties;if (!properties) { type.__animationProperties =3D { };type.resolveInheritance();for (var = name in type.prototype) { if (name.startsWith('set_')) { type.__animationProperties[name.substr(4).toLowerCase()] =3D name;} } delete type.__animationProperties['id'];properties =3D = type.__animationProperties;} for (var property in obj) { var prop =3D property.toLowerCase();if (prop =3D=3D 'animationname' || = prop =3D=3D 'animationchildren') { continue;} var value =3D obj[property];var setter =3D properties[prop];if (setter = && String.isInstanceOfType(setter) && animation[setter]) { if (! Sys.Debug.isDebug) { try { animation[setter](value);} catch (ex) { } } else { animation[setter](value);} } else { if (prop.endsWith('script')) { setter =3D properties[prop.substr(0, property.length - 6)];if (setter && = String.isInstanceOfType(setter) && animation[setter]) { animation.DynamicProperties[setter] =3D value;} else if ( = Sys.Debug.isDebug) { throw Error.argument('obj', = String.format(AjaxControlToolkit.Resources.Animation_NoDynamicPropertyFou= nd, property, property.substr(0, property.length - 5)));} } else if ( Sys.Debug.isDebug) { throw Error.argument('obj', = String.format(AjaxControlToolkit.Resources.Animation_NoPropertyFound, = property));} } } return animation;} $AA.Animation =3D function(target, duration, fps) { $AA.Animation.initializeBase(this);this._duration =3D 1;this._fps =3D = 25;this._target =3D null;this._tickHandler =3D null;this._timer =3D = null;this._percentComplete =3D 0;this._percentDelta =3D null;this._owner = =3D null;this._parentAnimation =3D null;this.DynamicProperties =3D { = };if (target) { this.set_target(target);} if (duration) { this.set_duration(duration);} if (fps) {=20 this.set_fps(fps);} } $AA.Animation.prototype =3D { dispose : function() { if (this._timer) { this._timer.dispose();this._timer =3D null;} this._tickHandler =3D null;this._target =3D = null;$AA.Animation.callBaseMethod(this, 'dispose');}, play : function() { if (!this._owner) { var resume =3D true;if (!this._timer) { resume =3D false;if (!this._tickHandler) { this._tickHandler =3D Function.createDelegate(this, this._onTimerTick);} this._timer =3D new = Sys.Timer();this._timer.add_tick(this._tickHandler);this.onStart();this._= timer.set_interval(1000 / this._fps);this._percentDelta =3D 100 / = (this._duration * this._fps);this._updatePercentComplete(0, true);} this._timer.set_enabled(true);this.raisePropertyChanged('isPlaying');if = (!resume) { this.raisePropertyChanged('isActive');} } }, pause : function() { if (!this._owner) { if (this._timer) { this._timer.set_enabled(false);this.raisePropertyChanged('isPlaying');} } }, stop : function(finish) { if (!this._owner) { var t =3D this._timer;this._timer =3D null;if (t) { t.dispose();if (this._percentComplete !=3D=3D 100) { this._percentComplete =3D = 100;this.raisePropertyChanged('percentComplete');if (finish || finish = =3D=3D=3D undefined) { this.onStep(100);} } this.onEnd();this.raisePropertyChanged('isPlaying');this.raisePropertyCha= nged('isActive');} } }, onStart : function() { this.raiseStarted();for (var property in this.DynamicProperties) { try { this[property](eval(this.DynamicProperties[property]));} catch(ex) { if ( Sys.Debug.isDebug) { throw ex;} } } }, onStep : function(percentage) { this.setValue(this.getAnimatedValue(percentage));}, onEnd : function() { this.raiseEnded();}, getAnimatedValue : function(percentage) { throw Error.notImplemented();}, setValue : function(value) { throw Error.notImplemented();}, interpolate : function(start, end, percentage) { return start + (end - start) * (percentage / 100);}, _onTimerTick : function() { this._updatePercentComplete(this._percentComplete + this._percentDelta, = true);}, _updatePercentComplete : function(percentComplete, animate) { if (percentComplete > 100) { percentComplete =3D 100;} this._percentComplete =3D = percentComplete;this.raisePropertyChanged('percentComplete');if = (animate) { this.onStep(percentComplete);} if (percentComplete =3D=3D=3D 100) { this.stop(false);} }, setOwner : function(owner) { this._owner =3D owner;}, raiseStarted : function() { var handlers =3D this.get_events().getHandler('started');if (handlers) { handlers(this, Sys.EventArgs.Empty);} }, add_started : function(handler) { this.get_events().addHandler("started", handler);}, remove_started : function(handler) { this.get_events().removeHandler("started", handler);}, raiseEnded : function() { var handlers =3D this.get_events().getHandler('ended');if (handlers) { handlers(this, Sys.EventArgs.Empty);} }, add_ended : function(handler) { this.get_events().addHandler("ended", handler);}, remove_ended : function(handler) { this.get_events().removeHandler("ended", handler);}, get_target : function() { if (!this._target && this._parentAnimation) { return this._parentAnimation.get_target();} return this._target;}, set_target : function(value) { if (this._target !=3D value) { this._target =3D value;this.raisePropertyChanged('target');} }, set_animationTarget : function(id) { var target =3D null;var element =3D $get(id);if (element) { target =3D element;} else { var ctrl =3D $find(id);if (ctrl) { element =3D ctrl.get_element();if (element) { target =3D element;} } } if (target) {=20 this.set_target(target);} else { throw Error.argument('id', = String.format(AjaxControlToolkit.Resources.Animation_TargetNotFound, = id));} }, get_duration : function() { return this._duration;}, set_duration : function(value) { value =3D this._getFloat(value);if (this._duration !=3D value) { this._duration =3D value;this.raisePropertyChanged('duration');} }, get_fps : function() { return this._fps;}, set_fps : function(value) { value =3D this._getInteger(value);if (this.fps !=3D value) { this._fps =3D value;this.raisePropertyChanged('fps');} }, get_isActive : function() { return (this._timer !=3D=3D null);}, get_isPlaying : function() { return (this._timer !=3D=3D null) && this._timer.get_enabled();}, get_percentComplete : function() { return this._percentComplete;}, _getBoolean : function(value) { if (String.isInstanceOfType(value)) { return Boolean.parse(value);} return value;}, _getInteger : function(value) { if (String.isInstanceOfType(value)) { return parseInt(value);} return value;}, _getFloat : function(value) { if (String.isInstanceOfType(value)) { return parseFloat(value);} return value;}, _getEnum : function(value, type) { if (String.isInstanceOfType(value) && type && type.parse) { return type.parse(value);} return value;} } $AA.Animation.registerClass('AjaxControlToolkit.Animation.Animation', = Sys.Component);$AA.registerAnimation('animation', = $AA.Animation);$AA.ParentAnimation =3D function(target, duration, fps, = animations) { $AA.ParentAnimation.initializeBase(this, [target, duration, = fps]);this._animations =3D [];if (animations && animations.length) { for (var i =3D 0;i < animations.length;i++) { this.add(animations[i]);} } } $AA.ParentAnimation.prototype =3D { initialize : function() { $AA.ParentAnimation.callBaseMethod(this, 'initialize');if = (this._animations) { for (var i =3D 0;i < this._animations.length;i++) { var animation =3D this._animations[i];if (animation && = !animation.get_isInitialized) { animation.initialize();} } } }, dispose : function() { this.clear();this._animations =3D = null;$AA.ParentAnimation.callBaseMethod(this, 'dispose');}, get_animations : function() { return this._animations;}, add : function(animation) { if (this._animations) { if (animation) { animation._parentAnimation =3D this;} Array.add(this._animations, = animation);this.raisePropertyChanged('animations');} }, remove : function(animation) { if (this._animations) { if (animation) { animation.dispose();} Array.remove(this._animations, = animation);this.raisePropertyChanged('animations');} }, removeAt : function(index) { if (this._animations) { var animation =3D this._animations[index];if (animation) { animation.dispose();} Array.removeAt(this._animations, = index);this.raisePropertyChanged('animations');} }, clear : function() { if (this._animations) { for (var i =3D this._animations.length - 1;i >=3D 0;i--) { this._animations[i].dispose();this._animations[i] =3D null;} Array.clear(this._animations);this._animations =3D = [];this.raisePropertyChanged('animations');} } } $AA.ParentAnimation.registerClass('AjaxControlToolkit.Animation.ParentAni= mation', $AA.Animation);$AA.registerAnimation('parent', = $AA.ParentAnimation);$AA.ParallelAnimation =3D function(target, = duration, fps, animations) { $AA.ParallelAnimation.initializeBase(this, [target, duration, fps, = animations]);} $AA.ParallelAnimation.prototype =3D { add : function(animation) { $AA.ParallelAnimation.callBaseMethod(this, 'add', = [animation]);animation.setOwner(this);}, onStart : function() { $AA.ParallelAnimation.callBaseMethod(this, 'onStart');var animations =3D = this.get_animations();for (var i =3D 0;i < animations.length;i++) { animations[i].onStart();} }, onStep : function(percentage) { var animations =3D this.get_animations();for (var i =3D 0;i < = animations.length;i++) { animations[i].onStep(percentage);} }, onEnd : function() { var animations =3D this.get_animations();for (var i =3D 0;i < = animations.length;i++) { animations[i].onEnd();} $AA.ParallelAnimation.callBaseMethod(this, 'onEnd');} } $AA.ParallelAnimation.registerClass('AjaxControlToolkit.Animation.Paralle= lAnimation', $AA.ParentAnimation);$AA.registerAnimation('parallel', = $AA.ParallelAnimation);$AA.SequenceAnimation =3D function(target, = duration, fps, animations, iterations) { $AA.SequenceAnimation.initializeBase(this, [target, duration, fps, = animations]);this._handler =3D null;this._paused =3D false;this._playing = =3D false;this._index =3D 0;this._remainingIterations =3D = 0;this._iterations =3D (iterations !=3D=3D undefined) ? iterations : 1;} $AA.SequenceAnimation.prototype =3D { dispose : function() { this._handler =3D null;$AA.SequenceAnimation.callBaseMethod(this, = 'dispose');}, stop : function() { if (this._playing) { var animations =3D this.get_animations();if (this._index < = animations.length) { animations[this._index].remove_ended(this._handler);for (var i =3D = this._index;i < animations.length;i++) { animations[i].stop();} } this._playing =3D false;this._paused =3D = false;this.raisePropertyChanged('isPlaying');this.onEnd();} }, pause : function() { if (this.get_isPlaying()) { var current =3D this.get_animations()[this._index];if (current !=3D = null) { current.pause();} this._paused =3D true;this.raisePropertyChanged('isPlaying');} }, play : function() { var animations =3D this.get_animations();if (!this._playing) { this._playing =3D true;if (this._paused) { this._paused =3D false;var current =3D animations[this._index];if = (current !=3D null) { current.play();this.raisePropertyChanged('isPlaying');} } else { this.onStart();this._index =3D 0;var first =3D = animations[this._index];if (first) { first.add_ended(this._handler);first.play();this.raisePropertyChanged('is= Playing');} else { this.stop();} } } }, onStart : function() { $AA.SequenceAnimation.callBaseMethod(this, = 'onStart');this._remainingIterations =3D this._iterations - 1;if = (!this._handler) { this._handler =3D Function.createDelegate(this, this._onEndAnimation);} }, _onEndAnimation : function() { var animations =3D this.get_animations();var current =3D = animations[this._index++];if (current) { current.remove_ended(this._handler);} if (this._index < animations.length) { var next =3D = animations[this._index];next.add_ended(this._handler);next.play();} else = if (this._remainingIterations >=3D 1 || this._iterations <=3D 0) { this._remainingIterations--;this._index =3D 0;var first =3D = animations[0];first.add_ended(this._handler);first.play();} else { this.stop();} }, onStep : function(percentage) { throw = Error.invalidOperation(AjaxControlToolkit.Resources.Animation_CannotNestS= equence);}, onEnd : function() { this._remainingIterations =3D = 0;$AA.SequenceAnimation.callBaseMethod(this, 'onEnd');}, get_isActive : function() { return true;}, get_isPlaying : function() { return this._playing && !this._paused;}, get_iterations : function() { return this._iterations;}, set_iterations : function(value) { value =3D this._getInteger(value);if (this._iterations !=3D value) { this._iterations =3D value;this.raisePropertyChanged('iterations');} }, get_isInfinite : function() { return this._iterations <=3D 0;} } $AA.SequenceAnimation.registerClass('AjaxControlToolkit.Animation.Sequenc= eAnimation', $AA.ParentAnimation);$AA.registerAnimation('sequence', = $AA.SequenceAnimation);$AA.SelectionAnimation =3D function(target, = duration, fps, animations) { $AA.SelectionAnimation.initializeBase(this, [target, duration, fps, = animations]);this._selectedIndex =3D -1;this._selected =3D null;} $AA.SelectionAnimation.prototype =3D {=20 getSelectedIndex : function() { throw Error.notImplemented();}, onStart : function() { $AA.SelectionAnimation.callBaseMethod(this, 'onStart');var animations = =3D this.get_animations();this._selectedIndex =3D = this.getSelectedIndex();if (this._selectedIndex >=3D 0 && = this._selectedIndex < animations.length) { this._selected =3D animations[this._selectedIndex];if (this._selected) { this._selected.setOwner(this);this._selected.onStart();} } }, onStep : function(percentage) { if (this._selected) { this._selected.onStep(percentage);} }, onEnd : function() { if (this._selected) { this._selected.onEnd();this._selected.setOwner(null);} this._selected =3D null;this._selectedIndex =3D = null;$AA.SelectionAnimation.callBaseMethod(this, 'onEnd');} } $AA.SelectionAnimation.registerClass('AjaxControlToolkit.Animation.Select= ionAnimation', $AA.ParentAnimation);$AA.registerAnimation('selection', = $AA.SelectionAnimation);$AA.ConditionAnimation =3D function(target, = duration, fps, animations, conditionScript) { $AA.ConditionAnimation.initializeBase(this, [target, duration, fps, = animations]);this._conditionScript =3D conditionScript;} $AA.ConditionAnimation.prototype =3D {=20 getSelectedIndex : function() { var selected =3D -1;if (this._conditionScript && = this._conditionScript.length > 0) { try { selected =3D eval(this._conditionScript) ? 0 : 1;} catch(ex) { } } return selected;}, get_conditionScript : function() { return this._conditionScript;}, set_conditionScript : function(value) { if (this._conditionScript !=3D value) { this._conditionScript =3D = value;this.raisePropertyChanged('conditionScript');} } } $AA.ConditionAnimation.registerClass('AjaxControlToolkit.Animation.Condit= ionAnimation', = $AA.SelectionAnimation);$AA.registerAnimation('condition', = $AA.ConditionAnimation);$AA.CaseAnimation =3D function(target, duration, = fps, animations, selectScript) { $AA.CaseAnimation.initializeBase(this, [target, duration, fps, = animations]);this._selectScript =3D selectScript;} $AA.CaseAnimation.prototype =3D { getSelectedIndex : function() { var selected =3D -1;if (this._selectScript && this._selectScript.length = > 0) { try { var result =3D eval(this._selectScript) if (result !=3D=3D undefined) selected =3D result;} catch (ex) { } } return selected;}, get_selectScript : function() { return this._selectScript;}, set_selectScript : function(value) { if (this._selectScript !=3D value) { this._selectScript =3D value;this.raisePropertyChanged('selectScript');} } } $AA.CaseAnimation.registerClass('AjaxControlToolkit.Animation.CaseAnimati= on', $AA.SelectionAnimation);$AA.registerAnimation('case', = $AA.CaseAnimation);$AA.FadeEffect =3D function() { throw Error.invalidOperation();} $AA.FadeEffect.prototype =3D { FadeIn : 0, FadeOut : 1 } $AA.FadeEffect.registerEnum("AjaxControlToolkit.Animation.FadeEffect", = false);$AA.FadeAnimation =3D function(target, duration, fps, effect, = minimumOpacity, maximumOpacity, forceLayoutInIE) { $AA.FadeAnimation.initializeBase(this, [target, duration, = fps]);this._effect =3D (effect !=3D=3D undefined) ? effect : = $AA.FadeEffect.FadeIn;this._max =3D (maximumOpacity !=3D=3D undefined) ? = maximumOpacity : 1;this._min =3D (minimumOpacity !=3D=3D undefined) ? = minimumOpacity : 0;this._start =3D this._min;this._end =3D = this._max;this._layoutCreated =3D false;this._forceLayoutInIE =3D = (forceLayoutInIE =3D=3D=3D undefined || forceLayoutInIE =3D=3D=3D null) = ? true : forceLayoutInIE;this._currentTarget =3D = null;this._resetOpacities();} $AA.FadeAnimation.prototype =3D { _resetOpacities : function() { if (this._effect =3D=3D $AA.FadeEffect.FadeIn) { this._start =3D this._min;this._end =3D this._max;} else { this._start =3D this._max;this._end =3D this._min;} }, _createLayout : function() { var element =3D this._currentTarget;if (element) { var originalWidth =3D $common.getCurrentStyle(element, 'width');var = originalHeight =3D $common.getCurrentStyle(element, 'height');var = originalBackColor =3D $common.getCurrentStyle(element, = 'backgroundColor');if ((!originalWidth || originalWidth =3D=3D '' || = originalWidth =3D=3D 'auto') && (!originalHeight || originalHeight =3D=3D '' || originalHeight =3D=3D = 'auto')) { element.style.width =3D element.offsetWidth + 'px';} if (!originalBackColor || originalBackColor =3D=3D '' || = originalBackColor =3D=3D 'transparent' || originalBackColor =3D=3D = 'rgba(0, 0, 0, 0)') { element.style.backgroundColor =3D = $common.getInheritedBackgroundColor(element);} this._layoutCreated =3D true;} }, onStart : function() { $AA.FadeAnimation.callBaseMethod(this, 'onStart');this._currentTarget = =3D this.get_target();this.setValue(this._start);if = (this._forceLayoutInIE && !this._layoutCreated && Sys.Browser.agent = =3D=3D Sys.Browser.InternetExplorer) { this._createLayout();} }, getAnimatedValue : function(percentage) { return this.interpolate(this._start, this._end, percentage);}, setValue : function(value) { if (this._currentTarget) { $common.setElementOpacity(this._currentTarget, value);} }, get_effect : function() { return this._effect;}, set_effect : function(value) { value =3D this._getEnum(value, $AA.FadeEffect);if (this._effect !=3D = value) { this._effect =3D = value;this._resetOpacities();this.raisePropertyChanged('effect');} }, get_minimumOpacity : function() { return this._min;}, set_minimumOpacity : function(value) { value =3D this._getFloat(value);if (this._min !=3D value) { this._min =3D = value;this._resetOpacities();this.raisePropertyChanged('minimumOpacity');= } }, get_maximumOpacity : function() { return this._max;}, set_maximumOpacity : function(value) { value =3D this._getFloat(value);if (this._max !=3D value) { this._max =3D = value;this._resetOpacities();this.raisePropertyChanged('maximumOpacity');= } }, get_forceLayoutInIE : function() { return this._forceLayoutInIE;}, set_forceLayoutInIE : function(value) { value =3D this._getBoolean(value);if (this._forceLayoutInIE !=3D value) = { this._forceLayoutInIE =3D = value;this.raisePropertyChanged('forceLayoutInIE');} }, set_startValue : function(value) { value =3D this._getFloat(value);this._start =3D value;} } $AA.FadeAnimation.registerClass('AjaxControlToolkit.Animation.FadeAnimati= on', $AA.Animation);$AA.registerAnimation('fade', = $AA.FadeAnimation);$AA.FadeInAnimation =3D function(target, duration, = fps, minimumOpacity, maximumOpacity, forceLayoutInIE) { $AA.FadeInAnimation.initializeBase(this, [target, duration, fps, = $AA.FadeEffect.FadeIn, minimumOpacity, maximumOpacity, = forceLayoutInIE]);} $AA.FadeInAnimation.prototype =3D { onStart : function() { $AA.FadeInAnimation.callBaseMethod(this, 'onStart');if = (this._currentTarget) { this.set_startValue($common.getElementOpacity(this._currentTarget));} } } $AA.FadeInAnimation.registerClass('AjaxControlToolkit.Animation.FadeInAni= mation', $AA.FadeAnimation);$AA.registerAnimation('fadeIn', = $AA.FadeInAnimation);$AA.FadeOutAnimation =3D function(target, duration, = fps, minimumOpacity, maximumOpacity, forceLayoutInIE) { $AA.FadeOutAnimation.initializeBase(this, [target, duration, fps, = $AA.FadeEffect.FadeOut, minimumOpacity, maximumOpacity, = forceLayoutInIE]);} $AA.FadeOutAnimation.prototype =3D { onStart : function() { $AA.FadeOutAnimation.callBaseMethod(this, 'onStart');if = (this._currentTarget) { this.set_startValue($common.getElementOpacity(this._currentTarget));} } } $AA.FadeOutAnimation.registerClass('AjaxControlToolkit.Animation.FadeOutA= nimation', $AA.FadeAnimation);$AA.registerAnimation('fadeOut', = $AA.FadeOutAnimation);$AA.PulseAnimation =3D function(target, duration, = fps, iterations, minimumOpacity, maximumOpacity, forceLayoutInIE) { $AA.PulseAnimation.initializeBase(this, [target, duration, fps, null, = ((iterations !=3D=3D undefined) ? iterations : 3)]);this._out =3D new = $AA.FadeOutAnimation(target, duration, fps, minimumOpacity, = maximumOpacity, forceLayoutInIE);this.add(this._out);this._in =3D new = $AA.FadeInAnimation(target, duration, fps, minimumOpacity, = maximumOpacity, forceLayoutInIE);this.add(this._in);} $AA.PulseAnimation.prototype =3D { get_minimumOpacity : function() { return this._out.get_minimumOpacity();}, set_minimumOpacity : function(value) { value =3D = this._getFloat(value);this._out.set_minimumOpacity(value);this._in.set_mi= nimumOpacity(value);this.raisePropertyChanged('minimumOpacity');}, get_maximumOpacity : function() { return this._out.get_maximumOpacity();}, set_maximumOpacity : function(value) { value =3D = this._getFloat(value);this._out.set_maximumOpacity(value);this._in.set_ma= ximumOpacity(value);this.raisePropertyChanged('maximumOpacity');}, get_forceLayoutInIE : function() { return this._out.get_forceLayoutInIE();}, set_forceLayoutInIE : function(value) { value =3D = this._getBoolean(value);this._out.set_forceLayoutInIE(value);this._in.set= _forceLayoutInIE(value);this.raisePropertyChanged('forceLayoutInIE');}, set_duration : function(value) { value =3D this._getFloat(value);$AA.PulseAnimation.callBaseMethod(this, = 'set_duration', = [value]);this._in.set_duration(value);this._out.set_duration(value);}, set_fps : function(value) { value =3D = this._getInteger(value);$AA.PulseAnimation.callBaseMethod(this, = 'set_fps', [value]);this._in.set_fps(value);this._out.set_fps(value);} } $AA.PulseAnimation.registerClass('AjaxControlToolkit.Animation.PulseAnima= tion', $AA.SequenceAnimation);$AA.registerAnimation('pulse', = $AA.PulseAnimation);$AA.PropertyAnimation =3D function(target, duration, = fps, property, propertyKey) { $AA.PropertyAnimation.initializeBase(this, [target, duration, = fps]);this._property =3D property;this._propertyKey =3D = propertyKey;this._currentTarget =3D null;} $AA.PropertyAnimation.prototype =3D { onStart : function() { $AA.PropertyAnimation.callBaseMethod(this, = 'onStart');this._currentTarget =3D this.get_target();}, setValue : function(value) { var element =3D this._currentTarget;if (element && this._property && = this._property.length > 0) {=20 if (this._propertyKey && this._propertyKey.length > 0 && = element[this._property]) { element[this._property][this._propertyKey] =3D value;} else { element[this._property] =3D value;} } }, getValue : function() { var element =3D this.get_target();if (element && this._property && = this._property.length > 0) {=20 var property =3D element[this._property];if (property) { if (this._propertyKey && this._propertyKey.length > 0) { return property[this._propertyKey];} return property;} } return null;}, get_property : function() { return this._property;}, set_property : function(value) { if (this._property !=3D value) { this._property =3D value;this.raisePropertyChanged('property');} }, get_propertyKey : function() { return this._propertyKey;}, set_propertyKey : function(value) { if (this._propertyKey !=3D value) { this._propertyKey =3D value;this.raisePropertyChanged('propertyKey');} } } $AA.PropertyAnimation.registerClass('AjaxControlToolkit.Animation.Propert= yAnimation', $AA.Animation);$AA.registerAnimation('property', = $AA.PropertyAnimation);$AA.DiscreteAnimation =3D function(target, = duration, fps, property, propertyKey, values) { $AA.DiscreteAnimation.initializeBase(this, [target, duration, fps, = property, propertyKey]);this._values =3D (values && values.length) ? = values : [];} $AA.DiscreteAnimation.prototype =3D { getAnimatedValue : function(percentage) { var index =3D Math.floor(this.interpolate(0, this._values.length - 1, = percentage));return this._values[index];}, get_values : function() { return this._values;}, set_values : function(value) { if (this._values !=3D value) { this._values =3D value;this.raisePropertyChanged('values');} } } $AA.DiscreteAnimation.registerClass('AjaxControlToolkit.Animation.Discret= eAnimation', $AA.PropertyAnimation);$AA.registerAnimation('discrete', = $AA.DiscreteAnimation);$AA.InterpolatedAnimation =3D function(target, = duration, fps, property, propertyKey, startValue, endValue) { $AA.InterpolatedAnimation.initializeBase(this, [target, duration, fps, = ((property !=3D=3D undefined) ? property : 'style'), = propertyKey]);this._startValue =3D startValue;this._endValue =3D = endValue;} $AA.InterpolatedAnimation.prototype =3D { get_startValue : function() { return this._startValue;}, set_startValue : function(value) { value =3D this._getFloat(value);if (this._startValue !=3D value) { this._startValue =3D value;this.raisePropertyChanged('startValue');} }, get_endValue : function() { return this._endValue;}, set_endValue : function(value) { value =3D this._getFloat(value);if (this._endValue !=3D value) { this._endValue =3D value;this.raisePropertyChanged('endValue');} }=20 } $AA.InterpolatedAnimation.registerClass('AjaxControlToolkit.Animation.Int= erpolatedAnimation', = $AA.PropertyAnimation);$AA.registerAnimation('interpolated', = $AA.InterpolatedAnimation);$AA.ColorAnimation =3D function(target, = duration, fps, property, propertyKey, startValue, endValue) { $AA.ColorAnimation.initializeBase(this, [target, duration, fps, = property, propertyKey, startValue, endValue]);this._start =3D = null;this._end =3D null;this._interpolateRed =3D = false;this._interpolateGreen =3D false;this._interpolateBlue =3D false;} $AA.ColorAnimation.prototype =3D { onStart : function() { $AA.ColorAnimation.callBaseMethod(this, 'onStart');this._start =3D = $AA.ColorAnimation.getRGB(this.get_startValue());this._end =3D = $AA.ColorAnimation.getRGB(this.get_endValue());this._interpolateRed =3D = (this._start.Red !=3D this._end.Red);this._interpolateGreen =3D = (this._start.Green !=3D this._end.Green);this._interpolateBlue =3D = (this._start.Blue !=3D this._end.Blue);}, getAnimatedValue : function(percentage) { var r =3D this._start.Red;var g =3D this._start.Green;var b =3D = this._start.Blue;if (this._interpolateRed) r =3D Math.round(this.interpolate(r, this._end.Red, percentage));if = (this._interpolateGreen) g =3D Math.round(this.interpolate(g, this._end.Green, percentage));if = (this._interpolateBlue) b =3D Math.round(this.interpolate(b, this._end.Blue, percentage));return = $AA.ColorAnimation.toColor(r, g, b);}, set_startValue : function(value) { if (this._startValue !=3D value) { this._startValue =3D value;this.raisePropertyChanged('startValue');} }, set_endValue : function(value) { if (this._endValue !=3D value) { this._endValue =3D value;this.raisePropertyChanged('endValue');} }=20 } $AA.ColorAnimation.getRGB =3D function(color) { if (!color || color.length !=3D 7) { throw String.format(AjaxControlToolkit.Resources.Animation_InvalidColor, = color);} return { 'Red': parseInt(color.substr(1,2), 16), 'Green': parseInt(color.substr(3,2), 16), 'Blue': parseInt(color.substr(5,2), 16) };} $AA.ColorAnimation.toColor =3D function(red, green, blue) { var r =3D red.toString(16);var g =3D green.toString(16);var b =3D = blue.toString(16);if (r.length =3D=3D 1) r =3D '0' + r;if (g.length = =3D=3D 1) g =3D '0' + g;if (b.length =3D=3D 1) b =3D '0' + b;return '#' = + r + g + b;} $AA.ColorAnimation.registerClass('AjaxControlToolkit.Animation.ColorAnima= tion', $AA.InterpolatedAnimation);$AA.registerAnimation('color', = $AA.ColorAnimation);$AA.LengthAnimation =3D function(target, duration, = fps, property, propertyKey, startValue, endValue, unit) { $AA.LengthAnimation.initializeBase(this, [target, duration, fps, = property, propertyKey, startValue, endValue]);this._unit =3D (unit !=3D = null) ? unit : 'px';} $AA.LengthAnimation.prototype =3D { getAnimatedValue : function(percentage) { var value =3D this.interpolate(this.get_startValue(), = this.get_endValue(), percentage);return Math.round(value) + = this._unit;}, get_unit : function() { return this._unit;}, set_unit : function(value) { if (this._unit !=3D value) { this._unit =3D value;this.raisePropertyChanged('unit');} } } $AA.LengthAnimation.registerClass('AjaxControlToolkit.Animation.LengthAni= mation', $AA.InterpolatedAnimation);$AA.registerAnimation('length', = $AA.LengthAnimation);$AA.MoveAnimation =3D function(target, duration, = fps, horizontal, vertical, relative, unit) { $AA.MoveAnimation.initializeBase(this, [target, duration, fps, = null]);this._horizontal =3D horizontal ? horizontal : 0;this._vertical = =3D vertical ? vertical : 0;this._relative =3D (relative =3D=3D=3D = undefined) ? true : relative;this._horizontalAnimation =3D new = $AA.LengthAnimation(target, duration, fps, 'style', 'left', null, null, = unit);this._verticalAnimation =3D new $AA.LengthAnimation(target, = duration, fps, 'style', 'top', null, null, = unit);this.add(this._verticalAnimation);this.add(this._horizontalAnimatio= n);} $AA.MoveAnimation.prototype =3D { onStart : function() { $AA.MoveAnimation.callBaseMethod(this, 'onStart');var element =3D = this.get_target();this._horizontalAnimation.set_startValue(element.offset= Left);this._horizontalAnimation.set_endValue(this._relative ? = element.offsetLeft + this._horizontal : = this._horizontal);this._verticalAnimation.set_startValue(element.offsetTo= p);this._verticalAnimation.set_endValue(this._relative ? = element.offsetTop + this._vertical : this._vertical);}, get_horizontal : function() { return this._horizontal;}, set_horizontal : function(value) { value =3D this._getFloat(value);if (this._horizontal !=3D value) { this._horizontal =3D value;this.raisePropertyChanged('horizontal');} }, get_vertical : function() { return this._vertical;}, set_vertical : function(value) { value =3D this._getFloat(value);if (this._vertical !=3D value) { this._vertical =3D value;this.raisePropertyChanged('vertical');} }, get_relative : function() { return this._relative;}, set_relative : function(value) { value =3D this._getBoolean(value);if (this._relative !=3D value) { this._relative =3D value;this.raisePropertyChanged('relative');} }, get_unit : function() { this._horizontalAnimation.get_unit();}, set_unit : function(value) { var unit =3D this._horizontalAnimation.get_unit();if (unit !=3D value) { this._horizontalAnimation.set_unit(value);this._verticalAnimation.set_uni= t(value);this.raisePropertyChanged('unit');} } } $AA.MoveAnimation.registerClass('AjaxControlToolkit.Animation.MoveAnimati= on', $AA.ParallelAnimation);$AA.registerAnimation('move', = $AA.MoveAnimation);$AA.ResizeAnimation =3D function(target, duration, = fps, width, height, unit) { $AA.ResizeAnimation.initializeBase(this, [target, duration, fps, = null]);this._width =3D width;this._height =3D = height;this._horizontalAnimation =3D new $AA.LengthAnimation(target, = duration, fps, 'style', 'width', null, null, = unit);this._verticalAnimation =3D new $AA.LengthAnimation(target, = duration, fps, 'style', 'height', null, null, = unit);this.add(this._horizontalAnimation);this.add(this._verticalAnimatio= n);} $AA.ResizeAnimation.prototype =3D { onStart : function() { $AA.ResizeAnimation.callBaseMethod(this, 'onStart');var element =3D = this.get_target();this._horizontalAnimation.set_startValue(element.offset= Width);this._verticalAnimation.set_startValue(element.offsetHeight);this.= _horizontalAnimation.set_endValue((this._width !=3D=3D null && = this._width !=3D=3D undefined) ? this._width : = element.offsetWidth);this._verticalAnimation.set_endValue((this._height = !=3D=3D null && this._height !=3D=3D undefined) ? this._height : element.offsetHeight);}, get_width : function() { return this._width;}, set_width : function(value) { value =3D this._getFloat(value);if (this._width !=3D value) { this._width =3D value;this.raisePropertyChanged('width');} }, get_height : function() { return this._height;}, set_height : function(value) { value =3D this._getFloat(value);if (this._height !=3D value) { this._height =3D value;this.raisePropertyChanged('height');} }, get_unit : function() { this._horizontalAnimation.get_unit();}, set_unit : function(value) { var unit =3D this._horizontalAnimation.get_unit();if (unit !=3D value) { this._horizontalAnimation.set_unit(value);this._verticalAnimation.set_uni= t(value);this.raisePropertyChanged('unit');} } } $AA.ResizeAnimation.registerClass('AjaxControlToolkit.Animation.ResizeAni= mation', $AA.ParallelAnimation);$AA.registerAnimation('resize', = $AA.ResizeAnimation);$AA.ScaleAnimation =3D function(target, duration, = fps, scaleFactor, unit, center, scaleFont, fontUnit) { $AA.ScaleAnimation.initializeBase(this, [target, duration, = fps]);this._scaleFactor =3D (scaleFactor !=3D=3D undefined) ? = scaleFactor : 1;this._unit =3D (unit !=3D=3D undefined) ? unit : = 'px';this._center =3D center;this._scaleFont =3D = scaleFont;this._fontUnit =3D (fontUnit !=3D=3D undefined) ? fontUnit : = 'pt';this._element =3D null;this._initialHeight =3D = null;this._initialWidth =3D null;this._initialTop =3D = null;this._initialLeft =3D null;this._initialFontSize =3D null;} $AA.ScaleAnimation.prototype =3D {=20 getAnimatedValue : function(percentage) { return this.interpolate(1.0, this._scaleFactor, percentage);}, onStart : function() { $AA.ScaleAnimation.callBaseMethod(this, 'onStart');this._element =3D = this.get_target();if (this._element) { this._initialHeight =3D this._element.offsetHeight;this._initialWidth = =3D this._element.offsetWidth;if (this._center) { this._initialTop =3D this._element.offsetTop;this._initialLeft =3D = this._element.offsetLeft;} if (this._scaleFont) { this._initialFontSize =3D parseFloat( $common.getCurrentStyle(this._element, 'fontSize'));} } }, setValue : function(scale) { if (this._element) { var width =3D Math.round(this._initialWidth * scale);var height =3D = Math.round(this._initialHeight * scale);this._element.style.width =3D = width + this._unit;this._element.style.height =3D height + this._unit;if = (this._center) { this._element.style.top =3D (this._initialTop + Math.round((this._initialHeight - height) / 2)) + = this._unit;this._element.style.left =3D (this._initialLeft + Math.round((this._initialWidth - width) / 2)) + this._unit;} if (this._scaleFont) { var size =3D this._initialFontSize * scale;if (this._fontUnit =3D=3D = 'px' || this._fontUnit =3D=3D 'pt') { size =3D Math.round(size);} this._element.style.fontSize =3D size + this._fontUnit;} } }, onEnd : function() { this._element =3D null;this._initialHeight =3D null;this._initialWidth = =3D null;this._initialTop =3D null;this._initialLeft =3D = null;this._initialFontSize =3D = null;$AA.ScaleAnimation.callBaseMethod(this, 'onEnd');}, get_scaleFactor : function() { return this._scaleFactor;}, set_scaleFactor : function(value) { value =3D this._getFloat(value);if (this._scaleFactor !=3D value) { this._scaleFactor =3D value;this.raisePropertyChanged('scaleFactor');} }, get_unit : function() { return this._unit;}, set_unit : function(value) { if (this._unit !=3D value) { this._unit =3D value;this.raisePropertyChanged('unit');} }, get_center : function() { return this._center;}, set_center : function(value) { value =3D this._getBoolean(value);if (this._center !=3D value) { this._center =3D value;this.raisePropertyChanged('center');} }, get_scaleFont : function() { return this._scaleFont;}, set_scaleFont : function(value) { value =3D this._getBoolean(value);if (this._scaleFont !=3D value) { this._scaleFont =3D value;this.raisePropertyChanged('scaleFont');} }, get_fontUnit : function() { return this._fontUnit;}, set_fontUnit : function(value) { if (this._fontUnit !=3D value) {=20 this._fontUnit =3D value;this.raisePropertyChanged('fontUnit');} } } $AA.ScaleAnimation.registerClass('AjaxControlToolkit.Animation.ScaleAnima= tion', $AA.Animation);$AA.registerAnimation('scale', = $AA.ScaleAnimation);$AA.Action =3D function(target, duration, fps) { $AA.Action.initializeBase(this, [target, duration, fps]);if (duration = =3D=3D=3D undefined) { this.set_duration(0);} } $AA.Action.prototype =3D { onEnd : function() { this.doAction();$AA.Action.callBaseMethod(this, 'onEnd');}, doAction : function() { throw Error.notImplemented();}, getAnimatedValue : function() { }, setValue : function() { } } $AA.Action.registerClass('AjaxControlToolkit.Animation.Action', = $AA.Animation);$AA.registerAnimation('action', = $AA.Action);$AA.EnableAction =3D function(target, duration, fps, = enabled) { $AA.EnableAction.initializeBase(this, [target, duration, = fps]);this._enabled =3D (enabled !=3D=3D undefined) ? enabled : true;} $AA.EnableAction.prototype =3D { doAction : function() { var element =3D this.get_target();if (element) { element.disabled =3D !this._enabled;} }, get_enabled : function() { return this._enabled;}, set_enabled : function(value) { value =3D this._getBoolean(value);if (this._enabled !=3D value) { this._enabled =3D value;this.raisePropertyChanged('enabled');} } } $AA.EnableAction.registerClass('AjaxControlToolkit.Animation.EnableAction= ', $AA.Action);$AA.registerAnimation('enableAction', = $AA.EnableAction);$AA.HideAction =3D function(target, duration, fps, = visible) { $AA.HideAction.initializeBase(this, [target, duration, = fps]);this._visible =3D visible;} $AA.HideAction.prototype =3D { doAction : function() { var element =3D this.get_target();if (element) { $common.setVisible(element, this._visible);} }, get_visible : function() { return this._visible;}, set_visible : function(value) { if (this._visible !=3D value) { this._visible =3D value;this.raisePropertyChanged('visible');} } } $AA.HideAction.registerClass('AjaxControlToolkit.Animation.HideAction', = $AA.Action);$AA.registerAnimation('hideAction', = $AA.HideAction);$AA.StyleAction =3D function(target, duration, fps, = attribute, value) { $AA.StyleAction.initializeBase(this, [target, duration, = fps]);this._attribute =3D attribute;this._value =3D value;} $AA.StyleAction.prototype =3D { doAction : function() { var element =3D this.get_target();if (element) { element.style[this._attribute] =3D this._value;} }, get_attribute : function() { return this._attribute;}, set_attribute : function(value) { if (this._attribute !=3D value) { this._attribute =3D value;this.raisePropertyChanged('attribute');} }, get_value : function() { return this._value;}, set_value : function(value) { if (this._value !=3D value) { this._value =3D value;this.raisePropertyChanged('value');} } } $AA.StyleAction.registerClass('AjaxControlToolkit.Animation.StyleAction',= $AA.Action);$AA.registerAnimation('styleAction', = $AA.StyleAction);$AA.OpacityAction =3D function(target, duration, fps, = opacity) { $AA.OpacityAction.initializeBase(this, [target, duration, = fps]);this._opacity =3D opacity;} $AA.OpacityAction.prototype =3D { doAction : function() { var element =3D this.get_target();if (element) { $common.setElementOpacity(element, this._opacity);} }, get_opacity : function() { return this._opacity;}, set_opacity : function(value) { value =3D this._getFloat(value);if (this._opacity !=3D value) { this._opacity =3D value;this.raisePropertyChanged('opacity');} } } $AA.OpacityAction.registerClass('AjaxControlToolkit.Animation.OpacityActi= on', $AA.Action);$AA.registerAnimation('opacityAction', = $AA.OpacityAction);$AA.ScriptAction =3D function(target, duration, fps, = script) { $AA.ScriptAction.initializeBase(this, [target, duration, = fps]);this._script =3D script;} $AA.ScriptAction.prototype =3D { doAction : function() { try { eval(this._script);} catch (ex) { } }, get_script : function() { return this._script;}, set_script : function(value) { if (this._script !=3D value) { this._script =3D value;this.raisePropertyChanged('script');} } } $AA.ScriptAction.registerClass('AjaxControlToolkit.Animation.ScriptAction= ', $AA.Action);$AA.registerAnimation('scriptAction', $AA.ScriptAction); if(typeof(Sys)!=3D=3D'undefined')Sys.Application.notifyScriptLoaded(); ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: quoted-printable content-location: http://www.journalofaccountancy.com/ScriptResource.axd?d=Qx3gjffQKaRBlse6YGqKEhCNb9Cp3OimKewbBINM-xwn29_ifJSkItWtSodap0lBkqoBEdFxFSo0eJGkOMZvTYYTuPvZMRBY-ENzMRieXHHJmyGA0o0Lj817pvtmbD4z0&t=ffffffffabbb27c4 =EF=BB=BFType.registerNamespace('AjaxControlToolkit');AjaxControlToolkit.= CollapsiblePanelExpandDirection =3D function() { throw Error.invalidOperation();} AjaxControlToolkit.CollapsiblePanelExpandDirection.prototype =3D { Horizontal : 0, Vertical: 1 } AjaxControlToolkit.CollapsiblePanelExpandDirection.registerEnum("AjaxCont= rolToolkit.CollapsiblePanelExpandDirection", = false);AjaxControlToolkit.CollapsiblePanelBehavior =3D function(element) = { AjaxControlToolkit.CollapsiblePanelBehavior.initializeBase(this, = [element]);this._collapsedSize =3D 0;this._expandedSize =3D = 0;this._scrollContents =3D null;this._collapsed =3D = false;this._expandControlID =3D null;this._collapseControlID =3D = null;this._textLabelID =3D null;this._collapsedText =3D = null;this._expandedText =3D null;this._imageControlID =3D = null;this._expandedImage =3D null;this._collapsedImage =3D = null;this._suppressPostBack =3D null;this._autoExpand =3D = null;this._autoCollapse =3D null;this._expandDirection =3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Vertical;this._collaps= eClickHandler =3D null;this._expandClickHandler =3D = null;this._panelMouseEnterHandler =3D null;this._panelMouseLeaveHandler = =3D null;this._childDiv =3D null;this._animation =3D null;} AjaxControlToolkit.CollapsiblePanelBehavior.prototype =3D {=20 initialize : function() { AjaxControlToolkit.CollapsiblePanelBehavior.callBaseMethod(this, = 'initialize');var element =3D this.get_element();this._animation =3D new = AjaxControlToolkit.Animation.LengthAnimation(element, .25, 10, 'style', = null, 0, 0, 'px');if (this._expandDirection =3D=3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Vertical) { this._animation.set_propertyKey('height');} else if = (this._expandDirection =3D=3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Horizontal) { this._animation.set_propertyKey('width');} this._animation.add_ended(Function.createDelegate(this, = this._onAnimateComplete));if (this._suppressPostBack =3D=3D null) { if (element.tagName =3D=3D "INPUT" && element.type =3D=3D "checkbox") { this._suppressPostBack =3D = false;this.raisePropertyChanged('SuppressPostBack');}=20 else if (element.tagName =3D=3D "A") { this._suppressPostBack =3D = true;this.raisePropertyChanged('SuppressPostBack');} } var lastState =3D = AjaxControlToolkit.CollapsiblePanelBehavior.callBaseMethod(this, = 'get_ClientState');if (lastState && lastState !=3D "") { var wasCollapsed =3D Boolean.parse(lastState);if (this._collapsed !=3D = wasCollapsed) { this._collapsed =3D = wasCollapsed;this.raisePropertyChanged('Collapsed');} } this._setupChildDiv();if (this._collapsed) { this._setTargetSize(this._getCollapsedSize());} else {=20 this._setTargetSize(this._getExpandedSize());}=20 this._setupState(this._collapsed);if (this._collapseControlID =3D=3D = this._expandControlID) { this._collapseClickHandler =3D Function.createDelegate(this, = this.togglePanel);this._expandClickHandler =3D null;} else { this._collapseClickHandler =3D Function.createDelegate(this, = this.collapsePanel);this._expandClickHandler =3D = Function.createDelegate(this, this.expandPanel);} if (this._autoExpand) { this._panelMouseEnterHandler =3D Function.createDelegate(this, = this._onMouseEnter);$addHandler(element, 'mouseover', = this._panelMouseEnterHandler);}=20 if (this._autoCollapse) { this._panelMouseLeaveHandler =3D Function.createDelegate(this, = this._onMouseLeave);$addHandler(element, 'mouseout', = this._panelMouseLeaveHandler);} if (this._collapseControlID) { var collapseElement =3D $get(this._collapseControlID);if = (!collapseElement) { throw Error.argument('CollapseControlID', = String.format(AjaxControlToolkit.Resources.CollapsiblePanel_NoControlID, = this._collapseControlID));} else { $addHandler(collapseElement, 'click', this._collapseClickHandler);} } if (this._expandControlID) { if (this._expandClickHandler) {=20 var expandElement =3D $get(this._expandControlID);if (!expandElement) { throw Error.argument('ExpandControlID', = String.format(AjaxControlToolkit.Resources.CollapsiblePanel_NoControlID, = this._expandControlID));} else { $addHandler(expandElement, 'click', this._expandClickHandler);} } } }, dispose : function() { var element =3D this.get_element();if (this._collapseClickHandler) { var collapseElement =3D (this._collapseControlID ? = $get(this._collapseControlID) : null);if (collapseElement) { $removeHandler(collapseElement, 'click', this._collapseClickHandler);} this._collapseClickHandler =3D null;} if (this._expandClickHandler) { var expandElement =3D (this._expandControlID ? = $get(this._expandControlID) : null);if (expandElement) { $removeHandler(expandElement, 'click', this._expandClickHandler);} this._expandClickHandler =3D null;} if (this._panelMouseEnterHandler) { $removeHandler(element, 'mouseover', this._panelMouseEnterHandler);} if (this._panelMouseLeaveHandler) { $removeHandler(element, 'mouseout', this._panelMouseLeaveHandler);} if (this._animation) { this._animation.dispose();this._animation =3D null;} AjaxControlToolkit.CollapsiblePanelBehavior.callBaseMethod(this, = 'dispose');}, togglePanel : function(eventObj) { this._toggle(eventObj);},=20 expandPanel : function(eventObj) { this._doOpen(eventObj);}, collapsePanel : function(eventObj) { this._doClose(eventObj);}, _checkCollapseHide : function() { if (this._collapsed && this._getTargetSize() =3D=3D 0) { var e =3D this.get_element();var display =3D $common.getCurrentStyle(e, = 'display');if (!e.oldDisplay && display !=3D "none") { e.oldDisplay =3D display;e.style.display =3D "none";} return true;} return false;}, _doClose : function(eventObj) { var eventArgs =3D new = Sys.CancelEventArgs();this.raiseCollapsing(eventArgs);if = (eventArgs.get_cancel()) { return;} if (this._animation) { this._animation.stop();this._animation.set_startValue(this._getTargetSize= ());this._animation.set_endValue(this._getCollapsedSize());this._animatio= n.play();} this._setupState(true);if (this._suppressPostBack) { if (eventObj && eventObj.preventDefault) { eventObj.preventDefault();} else { if (event) { event.returnValue =3D false;} return false;} } }, _doOpen : function(eventObj) { var eventArgs =3D new = Sys.CancelEventArgs();this.raiseExpanding(eventArgs);if = (eventArgs.get_cancel()) { return;} if (this._animation) { this._animation.stop();var e =3D this.get_element();if = (this._checkCollapseHide() && $common.getCurrentStyle(e, 'display', = e.style.display)) { if (e.oldDisplay) { e.style.display =3D e.oldDisplay;} else { if (e.style.removeAttribute) { e.style.removeAttribute("display");} else { e.style.removeProperty("display");} } e.oldDisplay =3D null;} this._animation.set_startValue(this._getTargetSize());this._animation.set= _endValue(this._getExpandedSize());this._animation.play();} this._setupState(false);if (this._suppressPostBack) { if (eventObj && eventObj.preventDefault) { eventObj.preventDefault();} else { if (event) { event.returnValue =3D false;} return false;} } }, _onAnimateComplete : function() { var e =3D this.get_element();if (!this._collapsed && = !this._expandedSize) { if(this._expandDirection =3D=3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Vertical) { if(this._childDiv.offsetHeight <=3D e.offsetHeight) { e.style.height =3D "auto";this.raisePropertyChanged('TargetHeight');}=20 else { this._checkCollapseHide();} } else=20 { if( this._childDiv.offsetWidth <=3D e.offsetWidth) { e.style.width =3D "auto";this.raisePropertyChanged('TargetWidth');} else { this._checkCollapseHide();} } } else { this._checkCollapseHide();} if (this._collapsed) { this.raiseCollapseComplete();this.raiseCollapsed(Sys.EventArgs.Empty);} = else { this.raiseExpandComplete() this.raiseExpanded(new Sys.EventArgs());} }, _onMouseEnter : function(eventObj) { if (this._autoExpand) { this.expandPanel(eventObj);} }, _onMouseLeave : function(eventObj) { if (this._autoCollapse) { this.collapsePanel(eventObj);} }, _getExpandedSize : function() { if (this._expandedSize) { return this._expandedSize;}=20 if (this._expandDirection =3D=3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Vertical) { return this._childDiv.offsetHeight;} else if (this._expandDirection = =3D=3D AjaxControlToolkit.CollapsiblePanelExpandDirection.Horizontal) { return this._childDiv.offsetWidth;} }, _getCollapsedSize : function() { if (this._collapsedSize) { return this._collapsedSize;} return 0;}, _getTargetSize : function() { var value;if (this._expandDirection =3D=3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Vertical) { value =3D this.get_TargetHeight();} else if (this._expandDirection = =3D=3D AjaxControlToolkit.CollapsiblePanelExpandDirection.Horizontal) { value =3D this.get_TargetWidth();}=20 if (value =3D=3D=3D undefined) { value =3D 0;} return value;}, _setTargetSize : function(value) { var useSize =3D this._collapsed || this._expandedSize;var e =3D = this.get_element();if (this._expandDirection =3D=3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Vertical) { if (useSize || value < e.offsetHeight) { this.set_TargetHeight(value);} else { e.style.height =3D "auto";this.raisePropertyChanged('TargetHeight');} } else if (this._expandDirection =3D=3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Horizontal) { if (useSize || value < e.offsetWidth) { this.set_TargetWidth(value);} else { e.style.width =3D "auto";this.raisePropertyChanged('TargetWidth');}=20 } this._checkCollapseHide();}, _setupChildDiv : function() { var startSize =3D this._getTargetSize();var e =3D = this.get_element();this._childDiv =3D = e.cloneNode(false);this._childDiv.id =3D '';while (e.hasChildNodes()) {=20 var child =3D e.childNodes[0];child =3D = e.removeChild(child);this._childDiv.appendChild(child);} e.style.padding =3D "";e.style.border =3D "";if (this._scrollContents) { if (this._expandDirection =3D=3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Vertical) { e.style.overflowY =3D "scroll";this._childDiv.style.overflowY =3D "";} = else { e.style.overflowX =3D "scroll";this._childDiv.style.overflowX =3D "";} if (Sys.Browser.agent =3D=3D Sys.Browser.Safari || Sys.Browser.agent = =3D=3D Sys.Browser.Opera) { e.style.overflow =3D "scroll";this._childDiv.style.overflow =3D "";} } else { if (this._expandDirection =3D=3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Vertical) { e.style.overflowY =3D "hidden";this._childDiv.style.overflowY =3D "";} = else { e.style.overflowX =3D "hidden";this._childDiv.style.overflowX =3D "";} if (Sys.Browser.Agent =3D=3D Sys.Browser.Safari || Sys.Browser.Agent = =3D=3D Sys.Browser.Opera) { e.style.overflow =3D "hidden";this._childDiv.style.overflow =3D "";}=20 } this._childDiv.style.position =3D "";this._childDiv.style.margin =3D = "";if (startSize =3D=3D this._collapsedSize) { if (this._expandDirection =3D=3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Vertical) { this._childDiv.style.height =3D "auto";} else if (this._expandDirection = =3D=3D AjaxControlToolkit.CollapsiblePanelExpandDirection.Horizontal) { this._childDiv.style.width =3D "auto";} } e.appendChild(this._childDiv);if (this._collapsed) { startSize =3D this._getCollapsedSize();} else { startSize =3D this._getExpandedSize();} if (this._expandDirection =3D=3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Vertical) { e.style.height =3D startSize + "px";if (!this._expandedSize) { e.style.height =3D "auto";} else { e.style.height =3D this._expandedSize + "px";} this._childDiv.style.height =3D "auto";} else if (this._expandDirection = =3D=3D AjaxControlToolkit.CollapsiblePanelExpandDirection.Horizontal) { e.style.width =3D startSize + "px";if (!this._expandedSize) { e.style.width =3D "auto";} else { e.style.width =3D this._expandedSize + "px";} this._childDiv.style.width =3D "auto";}=20 }, _setupState : function(isCollapsed) { if (isCollapsed) {=20 if (this._textLabelID && this._collapsedText) { var e =3D $get(this._textLabelID);if (e) { e.innerHTML =3D this._collapsedText;} } if (this._imageControlID && this._collapsedImage) { var i =3D $get(this._imageControlID);if (i && i.src) { i.src =3D this._collapsedImage;if (this._expandedText || = this._collapsedText) { i.title =3D this._collapsedText;} } }=20 } else {=20 if (this._textLabelID && this._expandedText) { var e =3D $get(this._textLabelID);if (e) { e.innerHTML =3D this._expandedText;} } if (this._imageControlID && this._expandedImage) { var i =3D $get(this._imageControlID);if (i && i.src) { i.src =3D this._expandedImage;if (this._expandedText || = this._collapsedText) { i.title =3D this._expandedText;} } }=20 }=20 if (this._collapsed !=3D isCollapsed) { this._collapsed =3D isCollapsed;this.raisePropertyChanged('Collapsed');} AjaxControlToolkit.CollapsiblePanelBehavior.callBaseMethod(this, = 'set_ClientState', [this._collapsed.toString()]);}, _toggle : function(eventObj) { if (this.get_Collapsed()) { return this.expandPanel(eventObj);} else { return this.collapsePanel(eventObj);} }, add_collapsing : function(handler) { this.get_events().addHandler('collapsing', handler);}, remove_collapsing : function(handler) { this.get_events().removeHandler('collapsing', handler);}, raiseCollapsing : function(eventArgs) { var handler =3D this.get_events().getHandler('collapsing');if (handler) = { handler(this, eventArgs);} }, add_collapsed : function(handler) { this.get_events().addHandler('collapsed', handler);}, remove_collapsed : function(handler) { this.get_events().removeHandler('collapsed', handler);}, raiseCollapsed : function(eventArgs) { var handler =3D this.get_events().getHandler('collapsed');if (handler) { handler(this, eventArgs);} }, add_collapseComplete : function(handler) { this.get_events().addHandler('collapseComplete', handler);}, remove_collapseComplete : function(handler) { this.get_events().removeHandler('collapseComplete', handler);}, raiseCollapseComplete : function() { var handlers =3D this.get_events().getHandler('collapseComplete');if = (handlers) { handlers(this, Sys.EventArgs.Empty);} }, add_expanding : function(handler) { this.get_events().addHandler('expanding', handler);}, remove_expanding : function(handler) { this.get_events().removeHandler('expanding', handler);}, raiseExpanding : function(eventArgs) { var handler =3D this.get_events().getHandler('expanding');if (handler) { handler(this, eventArgs);} }, add_expanded : function(handler) { this.get_events().addHandler('expanded', handler);}, remove_expanded : function(handler) { this.get_events().removeHandler('expanded', handler);}, raiseExpanded : function(eventArgs) { var handler =3D this.get_events().getHandler('expanded');if (handler) { handler(this, eventArgs);} }, add_expandComplete : function(handler) { this.get_events().addHandler('expandComplete', handler);}, remove_expandComplete : function(handler) { this.get_events().removeHandler('expandComplete', handler);}, raiseExpandComplete : function() { var handlers =3D this.get_events().getHandler('expandComplete');if = (handlers) { handlers(this, Sys.EventArgs.Empty);} }, get_TargetHeight : function() { return this.get_element().offsetHeight;}, set_TargetHeight : function(value) {=20 this.get_element().style.height =3D value + = "px";this.raisePropertyChanged('TargetHeight');}, get_TargetWidth : function() { return this.get_element().offsetWidth;}, set_TargetWidth : function(value) { this.get_element().style.width =3D value + "px"=20 this.raisePropertyChanged('TargetWidth');}, get_Collapsed : function() { return this._collapsed;},=20 set_Collapsed : function(value) { if (this.get_isInitialized() && this.get_element() && value !=3D = this.get_Collapsed()) { this.togglePanel();} else { this._collapsed =3D value;this.raisePropertyChanged('Collapsed');} }, get_CollapsedSize : function() { return this._collapsedSize;}, set_CollapsedSize : function(value) { if (this._collapsedSize !=3D value) { this._collapsedSize =3D = value;this.raisePropertyChanged('CollapsedSize');} }, get_ExpandedSize : function() { return this._expandedSize;}, set_ExpandedSize : function(value) { if (this._expandedSize !=3D value) { this._expandedSize =3D value;this.raisePropertyChanged('ExpandedSize');} }, get_CollapseControlID : function() { return this._collapseControlID;}, set_CollapseControlID : function(value) { if (this._collapseControlID !=3D value) { this._collapseControlID =3D = value;this.raisePropertyChanged('CollapseControlID');} }, get_ExpandControlID : function() { return this._expandControlID;},=20 set_ExpandControlID : function(value) { if (this._expandControlID !=3D value) { this._expandControlID =3D = value;this.raisePropertyChanged('ExpandControlID');} }, get_ScrollContents : function() { return this._scrollContents;}, set_ScrollContents : function(value) { if (this._scrollContents !=3D value) { this._scrollContents =3D = value;this.raisePropertyChanged('ScrollContents');} }, get_SuppressPostBack : function() { return this._suppressPostBack;}, set_SuppressPostBack : function(value) { if (this._suppressPostBack !=3D value) { this._suppressPostBack =3D = value;this.raisePropertyChanged('SuppressPostBack');} }, get_TextLabelID : function() { return this._textLabelID;}, set_TextLabelID : function(value) { if (this._textLabelID !=3D value) { this._textLabelID =3D value;this.raisePropertyChanged('TextLabelID');} }, get_ExpandedText : function() { return this._expandedText;}, set_ExpandedText : function(value) { if (this._expandedText !=3D value) { this._expandedText =3D value;this.raisePropertyChanged('ExpandedText');} }, get_CollapsedText : function() { return this._collapsedText;}, set_CollapsedText : function(value) { if (this._collapsedText !=3D value) { this._collapsedText =3D = value;this.raisePropertyChanged('CollapsedText');} }, get_ImageControlID : function() { return this._imageControlID;}, set_ImageControlID : function(value) { if (this._imageControlID !=3D value) { this._imageControlID =3D = value;this.raisePropertyChanged('ImageControlID');} }, get_ExpandedImage : function() { return this._expandedImage;}, set_ExpandedImage : function(value) { if (this._expandedImage !=3D value) { this._expandedImage =3D = value;this.raisePropertyChanged('ExpandedImage');} }, get_CollapsedImage : function() { return this._collapsedImage;}, set_CollapsedImage : function(value) { if (this._collapsedImage !=3D value) { this._collapsedImage =3D = value;this.raisePropertyChanged('CollapsedImage');} }, get_AutoExpand : function() { return this._autoExpand;}, set_AutoExpand : function(value) { if (this._autoExpand !=3D value) { this._autoExpand =3D value;this.raisePropertyChanged('AutoExpand');} }, get_AutoCollapse : function() { return this._autoCollapse;}, set_AutoCollapse : function(value) { if (this._autoCollapse !=3D value) { this._autoCollapse =3D value;this.raisePropertyChanged('AutoCollapse');} },=20 get_ExpandDirection : function() { return this._expandDirection =3D=3D = AjaxControlToolkit.CollapsiblePanelExpandDirection.Vertical;},=20 set_ExpandDirection : function(value) { if (this._expandDirection !=3D value) { this._expandDirection =3D = value;this.raisePropertyChanged('ExpandDirection');} } } AjaxControlToolkit.CollapsiblePanelBehavior.registerClass('AjaxControlToo= lkit.CollapsiblePanelBehavior', AjaxControlToolkit.BehaviorBase); if(typeof(Sys)!=3D=3D'undefined')Sys.Application.notifyScriptLoaded(); ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: quoted-printable content-location: http://w.sharethis.com/button/sharethis.js#publisher=d943c9a4-920c-4e5b-a61b-5583d2ec9ad2&type=website&buttonText=Share%20This%20Article&post_services=linkedin%2Cfacebook%2Cgoogle_bmarks%2Cdigg%2Cdelicious%2Ctwitter%2Cstumbleupon%2Cwordpress%2Ctechnorati%2Cblogger%2Creddit%2Cmyspace%2Cmixx%2Cybuzz%2Ctypepad%2Cwindows_live%2Cfark%2Cbus_exchange%2Cpropeller%2Cnewsvine&headerbg=%23191970&headerTitle=Use%20any%20of%20the%20below%20to%20send%20this%20article ST_JSON=3Dnew function(){this.encode=3Dfunction(){var = self=3Darguments.length?arguments[0]:this,result,tmp;if(self=3D=3D=3Dnull= ){result=3D"null"}else{if(self!=3D=3Dundefined&&(tmp=3D$[typeof = self](self))){switch(tmp){case Array:result=3D[];for(var = i=3D0,j=3D0,k=3Dself.length;j>5]|=3D128<<(24-m%32);h[((m+64>>9)<<4)+15]=3Dm;var = f=3DArray(80);var g=3D1732584193;var i=3D-271733879;var = j=3D-1732584194;var k=3D271733878;var l=3D-1009589776;for(var = q=3D0;q>16)+(b>>16)+(c>>16);return(d<<16)|(c&65535)}function = rol(a,b){return(a<>>(32-b))}function str2binb(b){var = c=3DArray();var a=3D(1<>5]|=3D(b.charCodeAt(d/chrsz)&a)<<= (32-chrsz-d%32)}return c}function binb2hex(c){var = d=3Dhexcase?"0123456789ABCDEF":"0123456789abcdef";var b=3D"";for(var = a=3D0;a>2]>>((3-a%4)*8+4))&15)+d.char= At((c[a>>2]>>((3-a%4)*8))&15)}return b}function hash_page(a){return = hex_sha1(a)}var stVisibleInterval=3Dnull;var = readyTestInterval=3Dnull;var st_showing=3Dfalse;var = stautoclose=3Dtrue;function SHARETHIS_merge(){var e=3D{};for(var = d=3D0,a=3Darguments.length;d0){bottomA=3Dfalse;topA=3Dtrue= ;if((buttonPos.height-widgetH)>0){newH=3DbuttonPos.height-widgetH}SHARETH= IS.wrapper.style.top=3DnewH+"px"}if(diffW>0){leftA=3Dfalse;rightA=3Dtrue;= if((buttonPos.width-widgetW)>0){newW=3DbuttonPos.width-widgetW}SHARETHIS.= wrapper.style.left=3DnewW+"px"}}SHARETHIS.wrapper.style.visibility=3D"vis= ible";SHARETHIS.mainstframe.style.visibility=3D"visible"},this.hideWidget= =3Dfunction(){if(SHARETHIS.wrapper.style.visibility!=3D=3D"hidden"){SHARE= THIS.wrapper.style.visibility=3D"hidden"}if(SHARETHIS.mainstframe.style.v= isibility!=3D=3D"hidden"){SHARETHIS.mainstframe.style.visibility=3D"hidde= n"}},this.pageSize=3Dfunction(){var pScroll=3D[0,0,0,0];var scX=3D0;var = scY=3D0;var winX=3D0;var = winY=3D0;if(typeof(window.pageYOffset)=3D=3D"number"){scX=3Dwindow.pageXO= ffset;scY=3Dwindow.pageYOffset}else{if(document.body&&(document.body.scro= llLeft||document.body.scrollTop)){scX=3Ddocument.body.scrollLeft;scY=3Ddo= cument.body.scrollTop}else{if(document.documentElement&&(document.documen= tElement.scrollLeft||document.documentElement.scrollTop)){scX=3Ddocument.= documentElement.scrollLeft;scY=3Ddocument.documentElement.scrollTop}}}if(= window.innerWidth){winX=3Dwindow.innerWidth;winY=3Dwindow.innerHeight}els= e{if(document.documentElement.offsetWidth){winX=3Ddocument.documentElemen= t.offsetWidth;winY=3Ddocument.documentElement.offsetHeight}}pScroll=3D{sc= rX:scX,scrY:scY,width:winX,height:winY};return = pScroll};this.postPopup=3Dfunction(){field=3Dfunction(k,v){var = f=3Ddocument.createElement("input");f.type=3D"hidden";f.name=3Dk;f.value=3D= v;return f};normalize=3Dfunction(s){if(s=3D=3Dnull){return""}return = encodeURIComponent(s)};var = f=3Ddocument.createElement("form");f.method=3D"post";f.action=3DSHARETHIS= .postUrl;f.target=3D"stpostframe";var urls=3D"";var = propertylist=3D[];for(var i=3D0;i0||SHARETHIS.curr_offsetTop>0){SHARETHIS.autoPosit= ion=3Dfalse}SHARETHIS.curr_id=3Did;if(o.options.onclick){var = res=3Do.options.onclick.apply(document,[o]);if(res=3D=3Dfalse){return = false}}if(o.options.popup){var = newwinurl=3DSHARETHIS.frameUrl+SHARETHIS.newwinfrag+"/guid_index=3D0/guid= =3D"+SHARETHIS.guid+pageFrag;window.open(newwinurl,"newstframe","status=3D= 1,toolbar=3D0,width=3D353,height=3D598")}else{if(st_showing=3D=3Dfalse){i= f(o.options.embeds=3D=3Dfalse){SHARETHIS.hideEmbeds()}stautoclose=3Do.opt= ions.autoclose;if(SHARETHIS.sendNum')}}catch(err){}var = x=3Ddocument.getElementById(id);if(x){if(o.options.button){x.appendChild(= ovr);x.appendChild(img)}}break;case"horizontal":case"vertical":var = ovr=3Ddocument.createElement("div");ovr.className=3D"stoverlay";o.button=3D= ovr;var = img=3Ddocument.createElement("img");img.setAttribute("src","http://w.shar= ethis.com/images/hbutton.gif");if(o.options.onmouseover=3D=3Dfalse||o.opt= ions.onmouseover=3D=3D"false"){ovr.onclick=3Do.popup}if(o.options.onmouse= over=3D=3Dtrue||o.options.onmouseover=3D=3D"true"){ovr.onclick=3Dfunction= (){stCancelClose()};ovr.onmouseover=3Dfunction(){stCancelClose();SHARETHI= S.mousetimer=3DsetTimeout(o.popup,150)};ovr.onmouseout=3Dfunction(){clear= Interval(SHARETHIS.mousetimer);stClose()}}try{if(o.options.button=3D=3Dtr= ue&&SHARETHIS.bodyLoaded=3D=3Dfalse){document.write('
')}}catch(err){}var = x=3Ddocument.getElementById(id);if(x){if(o.options.button){x.appendChild(= ovr);x.appendChild(img)}}break;default:var = a=3Ddocument.createElement("a");a.className=3D"stbutton = stico_"+(o.options.style?o.options.style:(SHARETHIS.options.style?SHARETH= IS.options.style:"default"));a.title=3D"ShareThis via email, AIM, social = bookmarking and networking sites, = etc.";a.href=3D"javascript:void(0)";a.setAttribute("st_page","home");if(o= .options.onmouseover=3D=3Dfalse||o.options.onmouseover=3D=3D"false"){a.on= click=3Do.popup}if(o.options.onmouseover=3D=3Dtrue||o.options.onmouseover= =3D=3D"true"){a.onclick=3Dfunction(){stCancelClose()};a.onmouseover=3Dfun= ction(){stCancelClose();SHARETHIS.mousetimer=3DsetTimeout(o.popup,150)};a= .onmouseout=3Dfunction(){clearInterval(SHARETHIS.mousetimer);stClose()}}v= ar = t=3Ddocument.createElement("span");t.className=3D"stbuttontext";t.setAttr= ibute("st_page","home");t.appendChild(document.createTextNode(o.options.b= uttonText));a.appendChild(t);o.button=3Da;try{if(o.options.button=3D=3Dtr= ue&&SHARETHIS.bodyLoaded=3D=3Dfalse){document.write('')}}catch(err){}var = x=3Ddocument.getElementById(id);if(x){if(o.options.button){x.appendChild(= a)}}}if(SHARETHIS.logFlag){SHARETHIS.buttonCount++}return = o},this.postEntries=3Dfunction(o){SHARETHIS.sendNum=3D0;var = urls=3D"";var propertylist=3D[];var = tmp_prop=3D{};urls=3Durls+o.properties.url;for(p in = o.properties){if(SHARETHIS_tstOptions(p)=3D=3Dtrue){tmp_prop[p]=3Dnull;tm= p_prop[p]=3Do.properties[p]}}propertylist.push(tmp_prop);var = tmp=3D"/pageTitle=3D"+encodeURIComponent(encodeURIComponent(document.titl= e))+"/pageURL=3D"+encodeURIComponent(encodeURIComponent(document.URL))+"/= pageHost=3D"+encodeURIComponent(encodeURIComponent(document.location.host= ))+"/pagePath=3D"+encodeURIComponent(encodeURIComponent(document.location= .pathname));SHARETHIS.sendArray.push("#data"+tmp);var = jsonstr=3DST_JSON.encode(propertylist);var = tmp=3DencodeURIComponent(jsonstr);var b=3Dtmp.length;var a=3D1700;var = c=3DparseInt(b/a);c=3Dc+1;var d=3Db%a;var sendArr=3D[];var = tmpSend=3D"";for(var = i=3D0;i0){t= oReturn=3Dtrue}else{if(variable.length=3D=3D0){toReturn=3Dfalse}}}}break}= return = toReturn}},this.onStFrameLoad=3Dfunction(){if(SHARETHIS.frameLoaded=3D=3D= =3Dfalse){SHARETHIS.widgetCalled=3Dtrue;SHARETHIS.frameLoaded=3Dtrue;if(S= HARETHIS.st_clicked=3D=3Dtrue){setTimeout("SHARETHIS.st_clicked_o.popup()= ",1000)}}};this.readyTest=3Dfunction(){if(SHARETHIS.frameReady=3D=3D=3Dtr= ue&&SHARETHIS.ready=3D=3D=3Dtrue){clearInterval(SHARETHIS.readyTestInterv= al);SHARETHIS.onStFrameLoad()}};this.sendEvent=3Dfunction(name,value){var= = tmpSend=3D"#widget/"+name+"=3D"+value;window.frames.stframe.location.repl= ace(SHARETHIS.frameUrl+tmpSend)};this.initialize=3Dfunction(options){for(= o in = options){options[o]=3Doptions[o].toString()}if(_thisScript=3D=3Dnull){var= _slist=3Ddocument.getElementsByTagName("script");var = _thisScript3=3D_slist[_slist.length-1];var = ST_script_src=3D_thisScript3.src}else{var = ST_script_src=3D_thisScript.src}this.frameUrl=3D"http://wd.sharethis.com/= share3x/lightbox.2f51be13a1cd8771fa35c6365cf84f88.html";this.postUrl=3D"h= ttp://wd.sharethis.com/api/setCache_ws.php";this.options=3Doptions||{};if= (this.options.button){this.options.button=3Dthis.getBool(this.options.but= ton.toString())}if(this.options.popup){this.options.popup=3Dthis.getBool(= this.options.popup.toString())}if(this.options.embeds){this.options.embed= s=3Dthis.getBool(this.options.embeds.toString())}if(this.options.publishe= r){this.meta.publisher=3Dthis.options.publisher}var = tmp_css=3D"http://w.sharethis.com/button/css/sharethis.f64144dea0ac99f7bc= fb31fc2aa1fe37.css";try{if(this.options.css){tmp_css=3Dthis.options.css.t= oString()}}catch(err){}var = css=3Dtmp_css;this.load("link",{href:(this.options.css?this.options.css:c= ss),rel:"stylesheet",type:"text/css"});try{this.mainstframe=3Ddocument.cr= eateElement('');this.mainstframe.onreadystatechange=3Dfunction(){if(SHARETHI= S.mainstframe.readyState=3D=3D=3D"complete"){SHARETHIS.frameReady=3Dtrue}= }}catch(err){this.mainstframe=3Ddocument.createElement("iframe");this.mai= nstframe.allowTransparency=3D"true";this.mainstframe.setAttribute("allowT= ransparency","true");this.mainstframe.onload=3Dfunction(){SHARETHIS.frame= Ready=3Dtrue}}this.mainstframe.id=3D"stframe";this.mainstframe.className=3D= "stframe";this.mainstframe.name=3D"stframe";this.mainstframe.frameBorder=3D= "0";this.mainstframe.scrolling=3D"no";this.mainstframe.width=3D"353px";th= is.mainstframe.height=3D"598px";this.mainstframe.style.top=3D"0px";this.m= ainstframe.style.left=3D"0px";try{this.fp=3Ddocument.createElement('')}catch(err){this.fp=3Ddocument.cre= ateElement("iframe");this.fp.style.visibility=3D"hidden"}this.fp.name=3D"= stpostframe";this.fp.width=3D"0px";this.fp.height=3D"0px";this.fp.src=3D"= ";var init=3D"#init";this.newwinfrag=3D"#popup";for(var o in = options){if(SHARETHIS_tstOptions(o)=3D=3Dtrue){init=3Dinit+"/"+o+"=3D"+en= codeURIComponent(options[o]);this.newwinfrag=3Dthis.newwinfrag+"/"+o+"=3D= "+encodeURIComponent(options[o])}}this.initstr=3Dinit;this.sendInit.push(= this.initstr);this.mainstframe.src=3Dthis.frameUrl+this.sendInit[0];this.= wrapper=3Ddocument.createElement("div");this.wrapper.id=3D"stwrapper";thi= s.wrapper.className=3D"stwrapper";this.wrapper.style.visibility=3D"hidden= ";this.wrapper.style.top=3D"-999px";this.wrapper.style.left=3D"-999px";th= is.closewrapper=3Ddocument.createElement("div");this.closewrapper.classNa= me=3D"stclose";this.closewrapper.onclick=3DstcloseWidget;this.wrapper.app= endChild(this.closewrapper);this.wrapper.appendChild(this.mainstframe);th= is.defer(function(){SHARETHIS.bodyLoaded=3Dtrue;SHARETHIS.log("pview",nul= l,null);if(SHARETHIS_TOOLBAR=3D=3D=3Dtrue){document.body.appendChild(SHAR= ETHIS.fp);SHARETHIS.postPopup();SHARETHIS_TOOLBAR_DIV.appendChild(SHARETH= IS.wrapper)}if(SHARETHIS.popupExists=3D=3D=3Dtrue&&SHARETHIS.popupCalled=3D= =3D=3Dfalse){document.body.appendChild(SHARETHIS.fp);SHARETHIS.postPopup(= );SHARETHIS.popupCalled=3Dtrue}if(SHARETHIS.widgetCalled=3D=3D=3Dfalse&&S= HARETHIS.widgetExists=3D=3D=3Dtrue){document.body.appendChild(SHARETHIS.w= rapper);try{window.frames.stframe.location.replace(SHARETHIS.mainstframe.= src)}catch(err){}SHARETHIS.readyTestInterval=3DsetInterval(SHARETHIS.read= yTest,250)}try{var = stfrm=3Ddocument.getElementById("stframe");stfrm.onmouseover=3Dfunction()= {stCancelClose();SHARETHIS.inTime=3D(new = Date()).getTime()};stfrm.onmouseout=3Dfunction(){SHARETHIS.outTime=3D(new= = Date()).getTime();SHARETHIS.openDuration=3D(SHARETHIS.outTime-SHARETHIS.i= nTime)/1000;stClose()};document.body.onclick=3Dfunction(){if(SHARETHIS.bu= ttonClicked=3D=3Dfalse){SHARETHIS.stopClosing=3Dfalse;SHARETHIS.openDurat= ion=3D0;stClose(100)}}}catch(err){}});if(typeof(window.addEventListener)!= =3D"undefined"){window.addEventListener("load",this.onReady,false)}else{i= f(typeof(document.addEventListener)!=3D"undefined"){document.addEventList= ener("load",this.onReady,false)}else{if(typeof = window.attachEvent!=3D"undefined"){window.attachEvent("onload",this.onRea= dy)}}}setTimeout(function(){for(var s in = SHARETHIS.shareables){if(SHARETHIS.shareables[s].options!=3Dundefined){sw= itch(SHARETHIS.shareables[s].options.style){case"vertical":var = ifr;try{ifr=3Ddocument.createElement('')}catch(err){ifr=3Ddocument.createEl= ement("iframe");ifr.allowTransparency=3D"true";ifr.setAttribute("allowTra= nsparency","true")}ifr.className=3D"stcounter";ifr.frameBorder=3D"0";ifr.= scrolling=3D"no";ifr.width=3D"57px";ifr.height=3D"39px";ifr.src=3D"http:/= /wd.sharethis.com/button/vcounter.php?url=3D"+encodeURIComponent(SHARETHI= S.shareables[s].properties.url);SHARETHIS.shareables[s].button.parentNode= .appendChild(ifr);break;case"horizontal":var = ifr;try{ifr=3Ddocument.createElement('')}catch(err){ifr=3Ddocument.createEl= ement("iframe");ifr.allowTransparency=3D"true";ifr.setAttribute("allowTra= nsparency","true")}ifr.className=3D"stcounter";ifr.frameBorder=3D"0";ifr.= scrolling=3D"no";ifr.width=3D"37px";ifr.height=3D"18px";ifr.src=3D"http:/= /wd.sharethis.com/button/hcounter.php?url=3D"+encodeURIComponent(SHARETHI= S.shareables[s].properties.url);SHARETHIS.shareables[s].button.parentNode= .appendChild(ifr);break}}}},1000)};this.initialize(options)}var = closetimeout;function = stClose(a){if(!a){a=3D1000}if(stautoclose=3D=3Dtrue&&SHARETHIS_TOOLBAR=3D= =3Dfalse){if(SHARETHIS.openDuration<2&&SHARETHIS.stopClosing=3D=3Dfalse){= closetimeout=3DsetTimeout("stcloseWidget()",a)}else{SHARETHIS.stopClosing= =3Dtrue}}}function = stCancelClose(){clearTimeout(closetimeout);SHARETHIS.buttonClicked=3Dtrue= ;setTimeout(function(){SHARETHIS.buttonClicked=3Dfalse},100)}function = stcloseWidget(){st_showing=3Dfalse;SHARETHIS.wrapper.style.visibility=3D"= hidden";SHARETHIS.mainstframe.style.visibility=3D"hidden";SHARETHIS.wrapp= er.style.top=3D"-999px";SHARETHIS.wrapper.style.left=3D"-999px";SHARETHIS= .showEmbeds();SHARETHIS.sendEvent("screen","home");SHARETHIS.sendArray=3D= []}function SHARETHIS_tstOptions(a){var = d=3D["type","title","summary","content","url","icon","category","updated"= ,"published","author","button","onmouseover","buttonText","popup","offset= Left","offsetTop","embeds","autoclose","publisher","tabs","services","cha= rset","headerbg","inactivebg","inactivefg","linkfg","style","send_service= s","exclusive_services","post_services","headerfg","headerType","headerTi= tle","sessionID","tracking","fpc","ads","pUrl","hash_flag"];var = c=3Dfalse;for(var = b=3D0;b0){return = false}var g=3D_stGetFpc("__unam");if(g=3D=3Dfalse){var = c=3DMath.round(Math.random()*2147483647);c=3Dc.toString(16);var h=3D(new = Date()).getTime();h=3Dh.toString(16);var e=3D"";var = a=3D_stGetD();a=3Da.split(/\./)[1];if(!a){return = false}e=3D_stdHash(a)+"-"+h+"-"+c+"-1";g=3De;_stSetFpc(g)}else{var = b=3Dg;var f=3Db.split(/\-/);if(f.length=3D=3D4){var = d=3DNumber(f[3]);d++;b=3Df[0]+"-"+f[1]+"-"+f[2]+"-"+d;g=3Db;_stSetFpc(g)}= }return g}function _stSetFpc(g){var a=3D"__unam";var c=3Dnew Date;var = i=3Dc.getFullYear();var f=3Dc.getMonth()+9;var h=3Dc.getDate();var = d=3Da+"=3D"+escape(g);if(i){var b=3Dnew Date(i,f,h);d+=3D"; = expires=3D"+b.toGMTString()}var e=3D_stGetD();d+=3D"; = domain=3D"+escape(e)+";path=3D/";document.cookie=3Dd}function = _stGetD(){var b=3Ddocument.domain.split(/\./);var = a=3D"";if(b.length>1){a=3D"."+b[b.length-2]+"."+b[b.length-1]}return = a}function _stGetFpc(b){var a=3Ddocument.cookie.match("(^|;) = ?"+b+"=3D([^;]*)(;|$)");if(a){return(unescape(a[2]))}else{return = false}}function _stdHash(a){var e=3D0,d=3D0;for(var = c=3Da.length-1;c>=3D0;c--){var = b=3DparseInt(a.charCodeAt(c));e=3D((e<<8)&268435455)+b+(b<<12);if((d=3De&= 161119850)!=3D0){e=3D(e^(d>>20))}}return e.toString(16)}var = _thisScript=3Dnull;function getShareThisScript(){var = d=3Ddocument.getElementsByTagName("script");var c=3Dnull;for(var = b=3D0;b=3D0){c=3Dd[b]}else{if(= a.search(/.*sharethis.*\/widget\/\?/)>=3D0||a.search(/.*sharethis.*\/widg= et\/index/)>=3D0||a.search(/.*sharethis.*\/widget\/\?&/)>=3D0){c=3Dd[b]}}= }return c}function dbrInfo(){var = a=3Ddocument.referrer;if(a&&a.length>0){var = c=3D/(http:\/\/)(.*?)\/.*/i;var b=3D/(^.*\?)(.*)/ig;var f=3D"";var = e=3Da.replace(c,"$2");if(e.length>0){f+=3D"&refDomain=3D"+e}else{return = false}var = d=3Da.replace(b,"$2");if(d.length>0){f+=3D"&refQuery=3D"+encodeURICompone= nt(d)}return f}else{return = false}}_thisScript=3DgetShareThisScript();if(_thisScript){SHARETHIS=3Dnew= ShareThis(parseQueryString(_thisScript.src))}else{SHARETHIS=3Dnew = ShareThis()}}var _slist=3Ddocument.getElementsByTagName("script");var = _thisScript2=3D_slist[_slist.length-1];if(_thisScript2&&_thisScript2.pare= ntNode.tagName!=3D"HEAD"&&typeof(_sttoolbar)=3D=3D"undefined"){var = obj=3DSHARETHIS.addEntry()}}catch(err){}; ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: quoted-printable content-location: http://ad.doubleclick.net/adj/journalofaccountancy.com/Archives; abr=!webtv; sz=336x280; tile=1; Topic=Tax; ord=972412513? document.write('3D"Take');=0A= ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: quoted-printable content-location: http://ad.doubleclick.net/adj/journalofaccountancy.com/Archives; abr=!webtv; sz=336x90; tile=2; Topic=Tax; ord=972412513? document.write('3D"Fan');=0A= ------=_NextPart_000_0000_01CADF1B.20017D40 mime-version: 1.0 content-type: application/octet-stream content-transfer-encoding: quoted-printable content-location: http://ad.doubleclick.net/adj/journalofaccountancy.com/Archives; abr=!webtv; sz=728x90; tile=3; Topic=Tax; ord=972412513? document.write('');=0A= ------=_NextPart_000_0000_01CADF1B.20017D40--