<?xml version="1.0" encoding="UTF-8"?>
<!-- Created by Charles Hoffman, CPA: 2013-05-15 -->
<link:linkbase
	xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
	xmlns:xs="http://www.w3.org/2001/XMLSchema"
	xmlns:xbrli="http://www.xbrl.org/2003/instance" 
	xmlns:xlink="http://www.w3.org/1999/xlink"
	xmlns:link="http://www.xbrl.org/2003/linkbase"
	xmlns:xfi='http://www.xbrl.org/2008/function/instance'
	xmlns:num="http://www.xbrl.org/dtr/type/numeric"
	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:va="http://xbrl.org/2008/assertion/value"
	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:uf="http://xbrl.org/2008/filter/unit"
   xmlns:ef="http://xbrl.org/2008/filter/entity"
   xmlns:msg="http://xbrl.org/2010/message"
    
   xmlns:brm="http://www.xbrlsite.com/Schemas/brm"
   xmlns:frm="http://www.xbrlsite.com/Schemas/frm"
   xmlns:gaap='http://xasb.org/gaap'
	xmlns:company="http://www.ABCCompany.com/company"
	
	xsi:schemaLocation="
		http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd
		http://www.xbrl.org/dtr/type/numeric http://www.xbrl.org/dtr/type/numeric-2009-12-16.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/label http://www.xbrl.org/2008/generic-label.xsd
		http://xbrl.org/2008/assertion/consistency http://www.xbrl.org/2008/consistency-assertion.xsd
      http://xbrl.org/2008/assertion/existence http://www.xbrl.org/2008/existence-assertion.xsd
      http://xbrl.org/2008/assertion/value http://www.xbrl.org/2008/value-assertion.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/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/filter/unit http://www.xbrl.org/2008/unit-filter.xsd
		http://xbrl.org/2008/filter/entity http://www.xbrl.org/2008/entity-filter.xsd
		http://xbrl.org/2008/variable http://www.xbrl.org/2008/variable.xsd
		http://xbrl.org/2008/validation http://www.xbrl.org/2008/validation.xsd
      http://xbrl.org/2010/message http://www.xbrl.org/2010/generic-message.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 roleURI="http://www.xbrl.org/2010/role/message" xlink:href="http://www.xbrl.org/2010/generic-message.xsd#standard-message" xlink:type="simple"/>

	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:href="http://www.xbrl.org/2010/validation-message.xsd#assertion-satisfied-message" xlink:type="simple"/>
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:href="http://www.xbrl.org/2010/validation-message.xsd#assertion-unsatisfied-message" xlink:type="simple"/>


	<link:documentation> 
		Reporting Entity Business Rules
	</link:documentation>

	<link:roleRef xlink:type='simple' xlink:href='http://www.xbrlsite.com/DigitalFinancialReporting/gaap/2013-05-15/gaap.xsd#EarningsPerShare' roleURI='http://xasb.org/gaap/role/schedule/EarningsPerShare' />
	<link:roleRef xlink:type='simple' xlink:href='http://www.xbrlsite.com/DigitalFinancialReporting/gaap/2013-05-15/gaap.xsd#PriorPeriodAdjustments' roleURI='http://xasb.org/gaap/role/schedule/PriorPeriodAdjustments' />
	<link:roleRef xlink:type="simple" xlink:href="company.xsd#VarianceAnalysis" roleURI="http://www.ABCCompany.com/company/VarianceAnalysis" />
	
	<link:roleRef xlink:type='simple' xlink:href='http://www.xbrlsite.com/DigitalFinancialReporting/gaap/2013-05-15/gaap.xsd#FinancialHighlightsSchedule' roleURI='http://xasb.org/gaap/role/schedule/FinancialHighlightsSchedule' />
	<link:roleRef xlink:type='simple' xlink:href='http://www.xbrlsite.com/DigitalFinancialReporting/gaap/2013-05-15/gaap.xsd#CashCashEquivalentsSchedule' roleURI='http://xasb.org/gaap/role/schedule/CashCashEquivalentsSchedule' />


     <generic:link xlink:type='extended' xlink:role='http://xasb.org/gaap/role/schedule/EarningsPerShare'>
 
		<!-- Value Assertion -->
		<!-- This is a TEMPORARY test. The REAL test should be the EPS test in the comment below -->
     <!-- Value ASSERTION -->
         <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_EarningsPerShare'
             id='ASSERTION_COMPANY_BB-Part-2_EarningsPerShare'
            aspectModel='dimensional' 
            implicitFiltering='true' 
            test='$CommonShares eq $WeightedAverageCommonShares or $CommonShares &lt; $WeightedAverageCommonShares' />
		<!-- EPS test is this:  test="abs($EarningsPerShare - ($NetIncomeLoss div $WeightedAverageCommonShares)) eq 0" -->
 
     <!-- Arc from Assertion to Label -->
     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
          xlink:from='ASSERTION_EarningsPerShare' 
          xlink:to='ASSERTION_Label'
          order='1.0'/>
 
     <!-- Assertion Label -->
     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
          xlink:role='http://www.xbrl.org/2008/role/label' 
          xml:lang='en'>BB, Part 2: Income Statement, Earnings Per Share FORMULA [Weighted Average Shares = (Beginning Common Shares + Ending Common Shares)/2; EPS = Net Income / Weighted Average Common Shares.]</label:label>



	<!--  Arc from the assertions to the variables it depends on -->
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION_EarningsPerShare" 
	             xlink:to="v_NetIncomeLoss" 
	             order="1.0" 
	             name="NetIncomeLoss" 
	             />
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION_EarningsPerShare" 
	             xlink:to="v_WeightedAverageCommonShares" 
	             order="1.0" 
	             name="WeightedAverageCommonShares" 
	             />
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION_EarningsPerShare" 
	             xlink:to="v_EarningsPerShare" 
	             order="1.0" 
	             name="EarningsPerShare" 
	             />
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	             xlink:from="ASSERTION_EarningsPerShare" 
	             xlink:to="v_CommonShares" 
	             order="1.0" 
	             name="CommonShares" 
	             />
		
		
        <!--  Fact variable Value Assertion  --> 
        
	    <variable:factVariable xlink:type="resource" xlink:label="v_NetIncomeLoss" 
	    	bindAsSequence="false" 
	    	fallbackValue="0" />

	    <cf:conceptName xlink:type="resource" xlink:label="f_NetIncomeLoss">
	      <cf:concept>
	        <cf:qname>gaap:NetIncomeLoss</cf:qname>
	      </cf:concept>
	    </cf:conceptName>	    
		    
	    <variable:factVariable xlink:type="resource" xlink:label="v_WeightedAverageCommonShares" 
	    	bindAsSequence="false" 
	    	fallbackValue="0" />

	    <cf:conceptName xlink:type="resource" xlink:label="f_WeightedAverageCommonShares">
	      <cf:concept>
	        <cf:qname>gaap:WeightedAverageCommonShares</cf:qname>
	      </cf:concept>
	    </cf:conceptName>	    
		    
	    <variable:factVariable xlink:type="resource" xlink:label="v_EarningsPerShare" 
	    	bindAsSequence="false" 
	    	fallbackValue="0"/>

	    <cf:conceptName xlink:type="resource" xlink:label="f_EarningsPerShare">
	      <cf:concept>
	        <cf:qname>gaap:EarningsLossPerShare</cf:qname>
	      </cf:concept>
	    </cf:conceptName> 

	    <variable:factVariable xlink:type="resource" xlink:label="v_CommonShares" 
	    	bindAsSequence="false" 
	    	fallbackValue="0"/>

	    <cf:conceptName xlink:type="resource" xlink:label="f_CommonShares">
	      <cf:concept>
	        <cf:qname>gaap:CommonStockSharesOutstanding</cf:qname>
	      </cf:concept>
	    </cf:conceptName> 

	
	 <!--  Fact variable to filter arcs assertion -->
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_NetIncomeLoss" 
	             xlink:to="f_NetIncomeLoss" 
	             order="1.0"
	             complement="false" 
	             cover="true"  />
	             
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_NetIncomeLoss" 
	             xlink:to="f_Unit" 
	             order="1.0"
	             complement="false" 
	             cover="true"  />

	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_WeightedAverageCommonShares" 
	             xlink:to="f_WeightedAverageCommonShares" 
	             order="1.0"
	             complement="false" 
	             cover="true"  />
	             
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_WeightedAverageCommonShares" 
	             xlink:to="f_Unit" 
	             order="1.0"
	             complement="false" 
	             cover="true"  />

	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_EarningsPerShare" 
	             xlink:to="f_EarningsPerShare" 
	             order="1.0"
	             complement="false" 
	             cover="true" />

	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_EarningsPerShare" 
	             xlink:to="f_Unit" 
	             order="1.0"
	             complement="false" 
	             cover="true" />

	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="v_CommonShares" 
	             xlink:to="f_CommonShares" 
	             order="1.0"
	             complement="false" 
	             cover="true" />

		 <!--  Unit filter to cover all units -->
	    <uf:generalMeasures xlink:type="resource" xlink:label="f_Unit" test="true()" /> 
	    

 
     </generic:link>

     <generic:link xlink:type='extended' xlink:role='http://xasb.org/gaap/role/schedule/PriorPeriodAdjustments'>
	  <!-- FIX: This is not binding, looks like it relatest to perhaps the period.  Second, this should be in the COMPANY formulas as it calls upon the report date members -->
 
	     <!-- Value ASSERTION -->
	         <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_PriorPeriodAdjustments'
	             id='ASSERTION_COMPANY_BF-Part-1_PriorPeriodAdjustments'
	            aspectModel='dimensional' 
	            implicitFiltering='true' 
	            test='$VARIABLE_Restated = ($VARIABLE_Origional + $VARIABLE_Adjustment)' />
	 
	     <!-- Arc from Assertion to Label -->
	     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
	          xlink:from='ASSERTION_PriorPeriodAdjustments' 
	          xlink:to='ASSERTION_Label'
	          order='1.0'/>
	 
	     <!-- Assertion Label -->
	     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
	          xlink:role='http://www.xbrl.org/2008/role/label' 
	          xml:lang='en'>BF, Part 1: Changes in Equity, Prior Period Adjustments FORMULA (Statement of Changes in Equity: Origionally stated retained earnings plus prior period adjustments equals restated retained earnings.)</label:label>


			<!-- ARC: Formula to Variable -->
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION_PriorPeriodAdjustments" 
					 xlink:to="VARIABLE_Adjustment" 
					 order="1.0" 
					 name="VARIABLE_Adjustment" 
					 />
	
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION_PriorPeriodAdjustments" 
					 xlink:to="VARIABLE_Origional" 
					 order="1.0" 
					 name="VARIABLE_Origional" 
					 />
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION_PriorPeriodAdjustments" 
					 xlink:to="VARIABLE_Restated" 
					 order="1.0" 
					 name="VARIABLE_Restated" 
					 />
			
			<!--  RESOURCE: VARIABLES-Fact -->
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Adjustment" 
					 bindAsSequence="false" 
					 />
	
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Origional" 
					 bindAsSequence="false" 
					 />
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Restated" 
					 bindAsSequence="false" 
					 />
		
			<!--  ARC: Variables to Filters -->
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Adjustment" 
					 xlink:to="FILTER_Adjustment" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
	
	
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Origional" 
					 xlink:to="FILTER_Origional" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Restated" 
					 xlink:to="FILTER_Restated" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
					 
		  <!--  This is the total adjustment, the concept pattern:PriorPeriodAdjustments and the frm:ReportDateAxis of the current report-->
		  <df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_Adjustment">
		  <df:dimension>
			<df:qname>frm:ReportDateAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>company:ReportedAsOfMarch182011Member</df:qname>
		  </df:member>
		</df:explicitDimension>
	
	
		  <!--  This is the originally stated value, the concept pattern:RetainedEarningsAccumulatedLosses and the frm:ReportDateAxis of the PRIOR report (I think) -->
		  <df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_Origional">
		  <df:dimension>
			<df:qname>frm:ReportDateAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>company:ReportedAsOfFebruary222010Member</df:qname>
		  </df:member>
		</df:explicitDimension>
	
	
		  <!--  This is the restated value, the concept pattern:RetainedEarningsAccumulatedLosses and the frm:ReportDateAxis of the current report -->
		  <df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_Restated">
		  <df:dimension>
			<df:qname>frm:ReportDateAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>company:ReportedAsOfMarch182011Member</df:qname>
		  </df:member>
		</df:explicitDimension>
	



	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="VARIABLE_Restated" 
	             xlink:to="FILTER_CONCEPT_RestatementAndOrigional" 
	             order="1.0"
	             complement="false" 
	             cover="true" 
	             />

	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="VARIABLE_Origional" 
	             xlink:to="FILTER_CONCEPT_RestatementAndOrigional" 
	             order="1.0"
	             complement="false" 
	             cover="true" 
	             />

	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
	             xlink:from="VARIABLE_Adjustment" 
	             xlink:to="FILTER_CONCEPT_Adjustment" 
	             order="1.0"
	             complement="false" 
	             cover="true" 
	             />

	    <!-- RESOURCE: FILTER-Concept (similar to WHERE statement) -->
	    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_RestatementAndOrigional">
	      <cf:concept>
	        <cf:qname>gaap:RetainedEarningsAccumulatedLosses</cf:qname>
	      </cf:concept>
	    </cf:conceptName>

	    <!-- RESOURCE: FILTER-Concept (similar to WHERE statement) -->
	    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Adjustment">
	      <cf:concept>
	        <cf:qname>gaap:RetainedEarningsAccumulatedLossesPriorPeriodAdjustments</cf:qname>
	      </cf:concept>
	    </cf:conceptName>

 
     </generic:link>
 
 
 
 
 

	 <generic:link xlink:type="extended" xlink:role="http://www.ABCCompany.com/company/VarianceAnalysis">


		<!-- RESOURCE: (A) ASSERTION-Value -->
	   <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_Variance"
		 id="ASSERTION_COMPANY_Variance"
		 aspectModel="dimensional" 
		 implicitFiltering="true" 
		 test="$VARIABLE_Variance = ($VARIABLE_Budgeted - $VARIABLE_Actual)" />

	     <!-- Arc from Assertion to Label -->
	     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
	          xlink:from='ASSERTION_Variance' 
	          xlink:to='ASSERTION_Label'
	          order='1.0'/>
	 
	     <!-- Assertion Label -->
	     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
	          xlink:role='http://www.xbrl.org/2008/role/label' 
	          xml:lang='en'>QA, Part 1: Variance Analysis; Variances cross cast.)</label:label>

		<!-- ARC: (B) to (C)(Formula to Variable) -->
		<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
				 xlink:from="ASSERTION_Variance" 
				 xlink:to="VARIABLE_Variance" 
				 order="1.0" 
				 name="VARIABLE_Variance" 
				 />

		<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
				 xlink:from="ASSERTION_Variance" 
				 xlink:to="VARIABLE_Actual" 
				 order="1.0" 
				 name="VARIABLE_Actual" 
				 />
		<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
				 xlink:from="ASSERTION_Variance" 
				 xlink:to="VARIABLE_Budgeted" 
				 order="1.0" 
				 name="VARIABLE_Budgeted" 
				 />
		
		<!--  RESOURCE: (C) VARIABLES-Fact -->
		<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Variance" 
				 bindAsSequence="false" 
				 />

		<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Actual" 
				 bindAsSequence="false" 
				 />
		<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Budgeted" 
				 bindAsSequence="false" 
				 />
	
		<!--  ARC: (C) to (D)(Variables to Filters) -->
		<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
				 xlink:from="VARIABLE_Variance" 
				 xlink:to="FILTER_Variance" 
				 order="1.0"
				 complement="false" 
				 cover="true" 
				 />


		<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
				 xlink:from="VARIABLE_Actual" 
				 xlink:to="FILTER_Actual" 
				 order="1.0"
				 complement="false" 
				 cover="true" 
				 />
		<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
				 xlink:from="VARIABLE_Budgeted" 
				 xlink:to="FILTER_Budgeted" 
				 order="1.0"
				 complement="false" 
				 cover="true" 
				 />
				 
	  <df:explicitDimension
	  xlink:type="resource"
	  xlink:label="FILTER_Variance">
	  <df:dimension>
		<df:qname>frm:ReportingScenarioAxis</df:qname>
	  </df:dimension>
	  <df:member>
		<df:qname>frm:ReportingScenariosAllMember</df:qname>
	  </df:member>
	</df:explicitDimension>


	  <df:explicitDimension
	  xlink:type="resource"
	  xlink:label="FILTER_Actual">
	  <df:dimension>
		<df:qname>frm:ReportingScenarioAxis</df:qname>
	  </df:dimension>
	  <df:member>
		<df:qname>frm:ActualMember</df:qname>
	  </df:member>
	</df:explicitDimension>


	  <df:explicitDimension
	  xlink:type="resource"
	  xlink:label="FILTER_Budgeted">
	  <df:dimension>
		<df:qname>frm:ReportingScenarioAxis</df:qname>
	  </df:dimension>
	  <df:member>
		<df:qname>frm:BudgetedMember</df:qname>
	  </df:member>
	</df:explicitDimension>

   </generic:link> 
  



     <generic:link xlink:type='extended' xlink:role='http://xasb.org/gaap/role/schedule/FinancialHighlightsSchedule'>
		<!-- The intent of this formula is to test to be sure that a provided list of concepts MUST exist. In this case
		     all the concepts are numeric. These concepts MUST exist: gaap:CashFlowProvidedByUsedInOperatingActivitiesNet and gaap:CapitalAdditions
		     
		     It would be nice to be able to indicate that they must exist within the http://xasb.org/gaap/role/schedule/FinancialHighlightsSchedule
		     Network (not sure if that is possible) or gaap:FinancialHighlightsTable hypercube.
		      -->
 
		    <!-- 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_FinancialHighlightsSchedule"
		        id="ASSERTION_COMPANY_AA-Part-1_FinancialHighlightsSchedule"
		        aspectModel="dimensional" 
		        implicitFiltering="true"/>

	     <!-- Arc from Assertion to Label -->
	     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
	          xlink:from='ASSERTION_FinancialHighlightsSchedule' 
	          xlink:to='ASSERTION_Label'
	          order='1.0'/>
	 
	     <!-- Assertion Label -->
	     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
	          xlink:role='http://www.xbrl.org/2008/role/label' 
	          xml:lang='en'>AA, Part 1: Financial Highlights FORMULA (Financial Highlights: Capital Additions and Cash Flow from Operating Activities are REQUIRED TO EXIST.)</label:label>
	 

			 <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="FACT_VARIABLE_A"
		         bindAsSequence="false"/>
	
		    <variable:factVariable xlink:type="resource" xlink:label="FACT_VARIABLE_B"
		         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_FinancialHighlightsSchedule" 
		      xlink:to="FACT_VARIABLE_A" 
		      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_FinancialHighlightsSchedule" 
		      xlink:to="FACT_VARIABLE_B" 
		      order="2.0"
		      name="v2"
		      />

		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_B">
		      <cf:concept>
		        <cf:qname>gaap:CashFlowProvidedByUsedInOperatingActivitiesNet</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_A">
		      <cf:concept>
		        <cf:qname>gaap:CapitalAdditions</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_A" 
		        xlink:to="FILTER_A" 
		        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_B" 
		        xlink:to="FILTER_B" 
		        complement="false" 
		        cover="true" 
		        order="1.0"/>


 
     </generic:link>
 
 
 
      <generic:link xlink:type='extended' xlink:role='http://xasb.org/gaap/role/schedule/CashCashEquivalentsSchedule'>
		<!-- The intent of this formula is to test to be sure that if a specific line item exists on the balance sheet, then 
		     the indicated disclosure also must exist.  In this case, if the concept gaap:CashAndCashEquivalents exists
		     in any context, then gaap:CashAndCashEquivalentsDisclosures must also exist.
		      -->
 
		    <!-- 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_Existance"
		        id="ASSERTION_COMPANY_JB-Part-1_CashCashEquivalentsSchedule"
		        aspectModel="dimensional" 
		        implicitFiltering="true"/>

	     <!-- Arc from Assertion to Label -->
	     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
	          xlink:from='ASSERTION_Existance' 
	          xlink:to='ASSERTION_Label'
	          order='1.0'/>
	 
	     <!-- Assertion Label -->
	     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
	          xlink:role='http://www.xbrl.org/2008/role/label' 
	          xml:lang='en'>JB, Part 1: Cash and Cash Equivalents, Disclosures FORMULA (NOTE 3: If Cash and Cash Equivalents exists on the Balance Sheet, then Cash and Cash Equivalents Disclosure must be reported.)</label:label>
	 

			 <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="FACT_VARIABLE_A"
		         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_Existance" 
		      xlink:to="FACT_VARIABLE_A" 
		      order="2.0"
		      name="v1"
		      />
	
	
		    <!-- 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_A" 
		        xlink:to="FILTER_A" 
		        complement="false" 
		        cover="true" 
		        order="1.0"/>

		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_A">
		      <cf:concept>
		        <cf:qname>gaap:CashAndCashEquivalentsDisclosures</cf:qname>
		      </cf:concept>
		    </cf:conceptName>

 
     </generic:link>
 


</link:linkbase>
