<?xml version="1.0" encoding="UTF-8"?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2009-10-13 -->
<link:linkbase
	xmlns:xlink="http://www.w3.org/1999/xlink"
	xmlns:link="http://www.xbrl.org/2003/linkbase"
	xmlns:generic="http://xbrl.org/2008/generic"
	xmlns:formula="http://xbrl.org/2008/formula"
	xmlns:validation="http://xbrl.org/2008/validation"
	xmlns:ca="http://xbrl.org/2008/assertion/consistency"
   xmlns:ea="http://xbrl.org/2008/assertion/existence"
	xmlns:variable="http://xbrl.org/2008/variable"
	xmlns:pf="http://xbrl.org/2008/filter/period"
	xmlns:cf="http://xbrl.org/2008/filter/concept"
	xmlns:df="http://xbrl.org/2008/filter/dimension"
	xmlns:gf="http://xbrl.org/2008/filter/general"
	xmlns:label="http://xbrl.org/2008/label"
	xmlns:xfi="http://www.xbrl.org/2008/function/instance" 
	xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
	xmlns:xs="http://www.w3.org/2001/XMLSchema"
	xmlns:v="http://xbrl.org/2008/formula/conformance/variable"
   xmlns:pattern="http://xbrls.org/2008/xbrls/metapattern/hierarchy"  
	xsi:schemaLocation="
		http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd
		http://xbrl.org/2008/generic http://www.xbrl.org/2008/generic-link.xsd
		http://xbrl.org/2008/formula http://www.xbrl.org/2008/formula.xsd
		http://xbrl.org/2008/assertion/consistency http://xbrl.org/2008/consistency-assertion.xsd
      http://xbrl.org/2008/assertion/existence http://xbrl.org/2008/existence-assertion.xsd
		http://xbrl.org/2008/variable http://xbrl.org/2008/variable.xsd
		http://xbrl.org/2008/filter/period http://www.xbrl.org/2008/period-filter.xsd
		http://xbrl.org/2008/filter/concept http://www.xbrl.org/2008/concept-filter.xsd
		http://xbrl.org/2008/filter/period http://www.xbrl.org/2008/period-filter.xsd
		http://xbrl.org/2008/filter/dimension http://www.xbrl.org/2008/dimension-filter.xsd
		http://xbrl.org/2008/filter/general http://www.xbrl.org/2008/general-filter.xsd
		http://xbrl.org/2008/label http://www.xbrl.org/2008/generic-label.xsd
		http://xbrl.org/2008/validation http://xbrl.org/2008/validation.xsd
  ">
  
		<!-- ArcroleRef declarations.  All these are declared by XBRL Formulas. -->
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/element-label" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#element-label" xlink:type="simple"/>
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set" xlink:type="simple"/>
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-filter" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-filter" xlink:type="simple"/>
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set-precondition" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set-precondition" xlink:type="simple"/>
		<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/consistency-assertion-formula" xlink:href="http://www.xbrl.org/2008/consistency-assertion.xsd#consistency-assertion-formula" xlink:type="simple"/>
		<link:roleRef roleURI="http://www.xbrl.org/2008/role/link" xlink:href="http://www.xbrl.org/2008/generic-link.xsd#standard-link-role" xlink:type="simple"/>
		<link:roleRef roleURI="http://www.xbrl.org/2008/role/label" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#standard-label" xlink:type="simple"/>



     <link:roleRef xlink:type="simple" xlink:href="Hierarchy.xsd#AccountingPolicies" roleURI="http://xbrls.org/2008/xbrls/metapattern/hierarchy/AccountingPolicies" />
     <generic:link xlink:type="extended" xlink:role="http://xbrls.org/2008/xbrls/metapattern/hierarchy/AccountingPolicies">


		    <!-- RESOURCE: (A) ASSERTION-Existence -->
	       <!--  Tests the existence of at least one fact for the concepts named in the concept filter -->
		    <ea:existenceAssertion xlink:type="resource" xlink:label="ASSERTION_ConceptsExist"
		        id="ASSERTION_ConceptsExist"
		        aspectModel="dimensional" 
		        implicitFiltering="true"/>

			 <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="FACT_VARIABLE_InventoryPolicyTextBlock"
		         bindAsSequence="false"/>
	
		    <variable:factVariable xlink:type="resource" xlink:label="FACT_VARIABLE_BasisOfPresentation"
		         bindAsSequence="false"/>

		    <!--  ARC: (A) to (D)(Variables to Filters) -->
		    <!--  Arcs from the assertion to the variables it depends on -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		      xlink:from="ASSERTION_ConceptsExist" xlink:to="FACT_VARIABLE_InventoryPolicyTextBlock" order="2.0"
		      name="v1"/>
	
		    <!--  Arcs from the assertion to the variables it depends on -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		      xlink:from="ASSERTION_ConceptsExist" xlink:to="FACT_VARIABLE_BasisOfPresentation" order="2.0"
		      name="v2"/>

		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_BasisOfPresentation">
		      <cf:concept>
		        <cf:qname>pattern:BasisOfPresentation</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_InventoryPolicyTextBlock">
		      <cf:concept>
		        <cf:qname>pattern:InventoryPolicyTextBlock</cf:qname>
		      </cf:concept>
		    </cf:conceptName>

		    <!-- ARC: (B) to (C)(Variable to filter) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
		        xlink:from="FACT_VARIABLE_InventoryPolicyTextBlock" 
		        xlink:to="FILTER_InventoryPolicyTextBlock" 
		        complement="false" 
		        cover="true" 
		        order="1.0"/>

		    <!-- ARC: (B) to (C)(Variable to filter) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
		        xlink:from="FACT_VARIABLE_BasisOfPresentation" 
		        xlink:to="FILTER_BasisOfPresentation" 
		        complement="false" 
		        cover="true" 
		        order="1.0"/>

   </generic:link>
</link:linkbase>