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<!-- Created by Charles Hoffman, CPA, Edgar Online: 4/4/2011 2:47:30 PM -->
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   <channel>
      <title>Exemplars: 2011 US GAAP Taxonomy, select Commercial and Industrial Companies components (2011-04-15)</title>
      <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/rss.xml</link>
      <description>Exemplars: 2011 US GAAP Taxonomy, select Commercial and Industrial Companies components (2011-04-15)</description>
      <language>en-us</language>
      <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
      <lastBuildDate>Mon, 4 Apr 2011 14:47:30 GMT</lastBuildDate>
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      <generator>Manual</generator>
      <managingEditor>CharlesHoffman@olywa.net (Charles Hoffman)</managingEditor>
      <webMaster>CharlesHoffman@olywa.net (Charles Hoffman)</webMaster>
         <item>
            <title>104000-Statement of Financial Position, Classified (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/104000-sfp-cls/us-gaap-stm-ci-sfp-cls-pre-2011-01-31_MeasureRelations.xml</link>
            <description>104000-Statement of Financial Position, Classified</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/104000-sfp-cls/us-gaap-stm-ci-sfp-cls-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>124000-Statement of Income (Including Gross Margin) (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/124000-soi/us-gaap-stm-ci-soi-pre-2011-01-31_MeasureRelations.xml</link>
            <description>124000-Statement of Income (Including Gross Margin)</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/124000-soi/us-gaap-stm-ci-soi-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>124100-Statement of Income (Excluding Gross Margin Alternative) (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/124100-soi-egm/us-gaap-stm-ci-soi-egm-pre-2011-01-31_MeasureRelations.xml</link>
            <description>124100-Statement of Income (Excluding Gross Margin Alternative)</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/124100-soi-egm/us-gaap-stm-ci-soi-egm-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>148400-Statement of Other Comprehensive Income (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/148400-soc/us-gaap-stm-ci-soc-pre-2011-01-31_MeasureRelations.xml</link>
            <description>148400-Statement of Other Comprehensive Income</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/148400-soc/us-gaap-stm-ci-soc-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>148600-Statement of Shareholders* Equity and Other Comprehensive Income (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/148600-sheci/us-gaap-stm-ci-sheci-pre-2011-01-31_MeasureRelations.xml</link>
            <description>148600-Statement of Shareholders* Equity and Other Comprehensive Income</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/148600-sheci/us-gaap-stm-ci-sheci-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>152200-Statement of Cash Flows (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/152200-scf-indir/us-gaap-stm-ci-scf-indir-pre-2011-01-31_MeasureRelations.xml</link>
            <description>152200-Statement of Cash Flows</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/152200-scf-indir/us-gaap-stm-ci-scf-indir-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>172600-Statement of Cash Flows, Direct Method Operating Activities (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/172600-scf-dir/us-gaap-stm-ci-scf-dir-pre-2011-01-31_MeasureRelations.xml</link>
            <description>172600-Statement of Cash Flows, Direct Method Operating Activities</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/172600-scf-dir/us-gaap-stm-ci-scf-dir-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>190000-Common Domain Members (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/190000-com/us-gaap-stm-ci-com-pre-2011-01-31_MeasureRelations.xml</link>
            <description>190000-Common Domain Members</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/190000-com/us-gaap-stm-ci-com-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>200000-Organization, Consolidation and Presentation of Financial Statements (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/200000-ocpfs/us-gaap-dis-ocpfs-pre-2011-01-31_MeasureRelations.xml</link>
            <description>200000-Organization, Consolidation and Presentation of Financial Statements</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/200000-ocpfs/us-gaap-dis-ocpfs-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>250000-Accounting Changes and Error Corrections (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/250000-acec/us-gaap-dis-acec-pre-2011-01-31_MeasureRelations.xml</link>
            <description>250000-Accounting Changes and Error Corrections</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/250000-acec/us-gaap-dis-acec-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>275000-Risks and Uncertainties (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/275000-ru/us-gaap-dis-ru-pre-2011-01-31_MeasureRelations.xml</link>
            <description>275000-Risks and Uncertainties</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/275000-ru/us-gaap-dis-ru-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>285000-Interim Reporting (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/285000-ir/us-gaap-dis-ir-pre-2011-01-31_MeasureRelations.xml</link>
            <description>285000-Interim Reporting</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/285000-ir/us-gaap-dis-ir-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>290000-Accounting Policies (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/290000-ap/us-gaap-dis-ap-pre-2011-01-31_MeasureRelations.xml</link>
            <description>290000-Accounting Policies</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/290000-ap/us-gaap-dis-ap-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>300000-Cash and Cash Equivalents (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/300000-cce/us-gaap-dis-cce-pre-2011-01-31_MeasureRelations.xml</link>
            <description>300000-Cash and Cash Equivalents</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/300000-cce/us-gaap-dis-cce-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>320000-Receivables, Loans, Notes Receivable, and Others (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/320000-rlnro/us-gaap-dis-rlnro-pre-2011-01-31_MeasureRelations.xml</link>
            <description>320000-Receivables, Loans, Notes Receivable, and Others</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/320000-rlnro/us-gaap-dis-rlnro-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>330000-Investments, Debt and Equity Securities (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/330000-ides/us-gaap-dis-ides-pre-2011-01-31_MeasureRelations.xml</link>
            <description>330000-Investments, Debt and Equity Securities</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/330000-ides/us-gaap-dis-ides-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>333000-Investments, Equity Method and Joint Ventures (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/333000-emjv/us-gaap-dis-emjv-pre-2011-01-31_MeasureRelations.xml</link>
            <description>333000-Investments, Equity Method and Joint Ventures</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/333000-emjv/us-gaap-dis-emjv-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>336000-Investments, All Other Investments (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/336000-iaoi/us-gaap-dis-iaoi-pre-2011-01-31_MeasureRelations.xml</link>
            <description>336000-Investments, All Other Investments</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/336000-iaoi/us-gaap-dis-iaoi-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>340000-Inventory (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/340000-inv/us-gaap-dis-inv-pre-2011-01-31_MeasureRelations.xml</link>
            <description>340000-Inventory</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/340000-inv/us-gaap-dis-inv-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>350000-Deferred Costs, Capitalized, Prepaid, and Other Assets (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/350000-dccpoa/us-gaap-dis-dccpoa-pre-2011-01-31_MeasureRelations.xml</link>
            <description>350000-Deferred Costs, Capitalized, Prepaid, and Other Assets</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/350000-dccpoa/us-gaap-dis-dccpoa-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>360000-Property, Plant, and Equipment (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/360000-ppe/us-gaap-dis-ppe-pre-2011-01-31_MeasureRelations.xml</link>
            <description>360000-Property, Plant, and Equipment</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/360000-ppe/us-gaap-dis-ppe-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>370000-Intangible Assets, Goodwill and Other (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/370000-iago/us-gaap-dis-iago-pre-2011-01-31_MeasureRelations.xml</link>
            <description>370000-Intangible Assets, Goodwill and Other</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/370000-iago/us-gaap-dis-iago-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>400000-Payables and Accruals (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/400000-pay/us-gaap-dis-pay-pre-2011-01-31_MeasureRelations.xml</link>
            <description>400000-Payables and Accruals</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/400000-pay/us-gaap-dis-pay-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>420000-Asset Retirement Obligations (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/420000-aro/us-gaap-dis-aro-pre-2011-01-31_MeasureRelations.xml</link>
            <description>420000-Asset Retirement Obligations</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/420000-aro/us-gaap-dis-aro-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>425000-Environmental Remediation Obligations (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/425000-ero/us-gaap-dis-ero-pre-2011-01-31_MeasureRelations.xml</link>
            <description>425000-Environmental Remediation Obligations</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/425000-ero/us-gaap-dis-ero-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>430000-Exit or Disposal Cost Obligations (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/430000-edco/us-gaap-dis-edco-pre-2011-01-31_MeasureRelations.xml</link>
            <description>430000-Exit or Disposal Cost Obligations</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/430000-edco/us-gaap-dis-edco-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>440000-Deferred Revenue (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/440000-dr/us-gaap-dis-dr-pre-2011-01-31_MeasureRelations.xml</link>
            <description>440000-Deferred Revenue</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/440000-dr/us-gaap-dis-dr-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>450000-Commitment and Contingencies (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/450000-cc/us-gaap-dis-cc-pre-2011-01-31_MeasureRelations.xml</link>
            <description>450000-Commitment and Contingencies</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/450000-cc/us-gaap-dis-cc-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>456000-Guarantees (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/456000-guarantees/us-gaap-dis-guarantees-pre-2011-01-31_MeasureRelations.xml</link>
            <description>456000-Guarantees</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/456000-guarantees/us-gaap-dis-guarantees-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>460000-Debt (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/460000-debt/us-gaap-dis-debt-pre-2011-01-31_MeasureRelations.xml</link>
            <description>460000-Debt</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/460000-debt/us-gaap-dis-debt-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>470000-Other Liabilities (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/470000-othliab/us-gaap-dis-othliab-pre-2011-01-31_MeasureRelations.xml</link>
            <description>470000-Other Liabilities</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/470000-othliab/us-gaap-dis-othliab-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>472000-Noncontrolling Interest (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/472000-ni/us-gaap-dis-ni-pre-2011-01-31_MeasureRelations.xml</link>
            <description>472000-Noncontrolling Interest</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/472000-ni/us-gaap-dis-ni-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>500000-Equity (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/500000-equity/us-gaap-dis-equity-pre-2011-01-31_MeasureRelations.xml</link>
            <description>500000-Equity</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/500000-equity/us-gaap-dis-equity-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>705000-Compensation Related Costs, General (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/705000-crcgen/us-gaap-dis-crcgen-pre-2011-01-31_MeasureRelations.xml</link>
            <description>705000-Compensation Related Costs, General</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/705000-crcgen/us-gaap-dis-crcgen-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>710000-Compensation Related Costs, Share Based Payments (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/710000-crcsbp/us-gaap-dis-crcsbp-pre-2011-01-31_MeasureRelations.xml</link>
            <description>710000-Compensation Related Costs, Share Based Payments</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/710000-crcsbp/us-gaap-dis-crcsbp-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>730000-Compensation Related Costs, Retirement Benefits (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/730000-crcrb/us-gaap-dis-crcrb-pre-2011-01-31_MeasureRelations.xml</link>
            <description>730000-Compensation Related Costs, Retirement Benefits</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/730000-crcrb/us-gaap-dis-crcrb-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>740000-Compensation Related Costs, Postemployment Benefits (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/740000-crcpb/us-gaap-dis-crcpb-pre-2011-01-31_MeasureRelations.xml</link>
            <description>740000-Compensation Related Costs, Postemployment Benefits</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/740000-crcpb/us-gaap-dis-crcpb-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>750000-Other Income and Expenses (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/750000-otherexp/us-gaap-dis-otherexp-pre-2011-01-31_MeasureRelations.xml</link>
            <description>750000-Other Income and Expenses</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/750000-otherexp/us-gaap-dis-otherexp-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>760000-Research and Development (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/760000-rd/us-gaap-dis-rd-pre-2011-01-31_MeasureRelations.xml</link>
            <description>760000-Research and Development</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/760000-rd/us-gaap-dis-rd-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>770000-Income Taxes (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/770000-inctax/us-gaap-dis-inctax-pre-2011-01-31_MeasureRelations.xml</link>
            <description>770000-Income Taxes</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/770000-inctax/us-gaap-dis-inctax-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>775000-Discontinued Operations and Disposal Groups (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/775000-disops/us-gaap-dis-disops-pre-2011-01-31_MeasureRelations.xml</link>
            <description>775000-Discontinued Operations and Disposal Groups</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/775000-disops/us-gaap-dis-disops-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>778000-Extraordinary and Unusual Items (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/778000-eui/us-gaap-dis-eui-pre-2011-01-31_MeasureRelations.xml</link>
            <description>778000-Extraordinary and Unusual Items</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/778000-eui/us-gaap-dis-eui-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>780000-Earnings Per Share (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/780000-eps/us-gaap-dis-eps-pre-2011-01-31_MeasureRelations.xml</link>
            <description>780000-Earnings Per Share</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/780000-eps/us-gaap-dis-eps-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>790000-Segment Reporting (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/790000-sr/us-gaap-dis-sr-pre-2011-01-31_MeasureRelations.xml</link>
            <description>790000-Segment Reporting</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/790000-sr/us-gaap-dis-sr-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>800000-Business Combinations (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/800000-bc/us-gaap-dis-bc-pre-2011-01-31_MeasureRelations.xml</link>
            <description>800000-Business Combinations</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/800000-bc/us-gaap-dis-bc-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>802000-Reorganizations (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/802000-reorg/us-gaap-dis-reorg-pre-2011-01-31_MeasureRelations.xml</link>
            <description>802000-Reorganizations</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/802000-reorg/us-gaap-dis-reorg-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>820000-Foreign Operations and Currency Translation (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/820000-foct/us-gaap-dis-foct-pre-2011-01-31_MeasureRelations.xml</link>
            <description>820000-Foreign Operations and Currency Translation</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/820000-foct/us-gaap-dis-foct-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>831000-Leases (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/831000-lea/us-gaap-dis-lea-pre-2011-01-31_MeasureRelations.xml</link>
            <description>831000-Leases</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/831000-lea/us-gaap-dis-lea-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>840000-Nonmonetary Transactions (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/840000-nt/us-gaap-dis-nt-pre-2011-01-31_MeasureRelations.xml</link>
            <description>840000-Nonmonetary Transactions</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/840000-nt/us-gaap-dis-nt-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>845000-Related Party Disclosures (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/845000-rpd/us-gaap-dis-rpd-pre-2011-01-31_MeasureRelations.xml</link>
            <description>845000-Related Party Disclosures</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/845000-rpd/us-gaap-dis-rpd-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>870000-Subsequent Events (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/870000-se/us-gaap-dis-se-pre-2011-01-31_MeasureRelations.xml</link>
            <description>870000-Subsequent Events</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/870000-se/us-gaap-dis-se-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>910000-Contractors (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/910000-con/us-gaap-dis-con-pre-2011-01-31_MeasureRelations.xml</link>
            <description>910000-Contractors</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/910000-con/us-gaap-dis-con-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>915000-Development Stage Enterprises (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/915000-dse/us-gaap-dis-dse-pre-2011-01-31_MeasureRelations.xml</link>
            <description>915000-Development Stage Enterprises</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/915000-dse/us-gaap-dis-dse-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>124200-Statement of Income, Additional Statement of Income Elements (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/124200-soi-indira/us-gaap-stm-ci-soi-indira-pre-2011-01-31_MeasureRelations.xml</link>
            <description>124200-Statement of Income, Additional Statement of Income Elements</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/124200-soi-indira/us-gaap-stm-ci-soi-indira-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>152201-Statement of Cash Flows, Additional Cash Flow Elements (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/152201-scf-indira/us-gaap-stm-ci-scf-indira-pre-2011-01-31_MeasureRelations.xml</link>
            <description>152201-Statement of Cash Flows, Additional Cash Flow Elements</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/152201-scf-indira/us-gaap-stm-ci-scf-indira-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>152205-Statement of Cash Flows, Supplemental Disclosures (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/152205-scf-sd/us-gaap-stm-ci-scf-sd-pre-2011-01-31_MeasureRelations.xml</link>
            <description>152205-Statement of Cash Flows, Supplemental Disclosures</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/152205-scf-sd/us-gaap-stm-ci-scf-sd-pre-2011-01-31_MeasureRelations.xml</guid>
         </item>
         <item>
            <title>995200-Document Information (Exemplar)</title>
            <link>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/995200-di/dei-pre-2011-01-31_MeasureRelations.xml</link>
            <description>995200-Document Information</description>
            <pubDate>Mon, 4 Apr 2011 14:47:30 GMT</pubDate>
            <guid>http://www.xbrlsite.com/US-GAAP-2011/Exemplars/995200-di/dei-pre-2011-01-31_MeasureRelations.xml</guid>
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