<?xml version='1.0' encoding='UTF-8'?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2011-07-15 -->
<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: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: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:uf='http://xbrl.org/2008/filter/unit'

   xmlns:brm="http://www.xbrlsite.com/Schemas/brm"
   xmlns:frm="http://www.xbrlsite.com/Schemas/frm"
   xmlns:pattern="http://www.xbrlsite.com/DigitalFinancialReporting/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/assertion/value http://www.xbrl.org/2008/value-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
     http://xbrl.org/2008/filter/unit http://www.xbrl.org/2008/unit-filter.xsd
  '>
 
     <!-- XBRL Formula arcroleRef declarations -->
     <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'/>
 
     <!-- Company taxonomy roll references -->
     <link:roleRef xlink:type="simple" xlink:href="Hierarchy.xsd#AccountingPolicies" roleURI="http://www.xbrlsite.com/DigitalFinancialReporting/Metapattern/Hierarchy/AccountingPolicies" />


	<generic:link xlink:type='extended' xlink:role='http://www.xbrlsite.com/DigitalFinancialReporting/Metapattern/Hierarchy/AccountingPolicies'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION_ConceptsExist'
	        id='ASSERTION_Exists_BasisOfPresentation'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION_ConceptsExist' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Fact value exists: pattern:BasisOfPresentation is expected to exist.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION_ConceptsExist' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>pattern:BasisOfPresentation</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>


	<generic:link xlink:type='extended' xlink:role='http://www.xbrlsite.com/DigitalFinancialReporting/Metapattern/Hierarchy/AccountingPolicies'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION_ConceptsExist'
	        id='ASSERTION_Exists_InventoryValuationMethod'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION_ConceptsExist' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Fact value exists: pattern:InventoryValuationMethod is expected to exist.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION_ConceptsExist' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>pattern:InventoryValuationMethod</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>
     
     
</link:linkbase>