<?xml version="1.0" encoding="UTF-8"?>
<!-- Created by Charles Hoffman, CPA: 2013-05-15 -->
<!-- Metapatterns -->

<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: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://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> 
		Metapatterns
	</link:documentation>


	<link:roleRef xlink:type="simple" xlink:href="Hierarchy.xsd#AccountingPolicies" roleURI="http://www.xbrlsite.com/DigitalFinancialReporting/Metapattern/Hierarchy/AccountingPolicies" />


	<!-- Exists -->
	<generic:link xlink:type="extended" xlink:role="http://www.xbrlsite.com/DigitalFinancialReporting/Metapattern/Hierarchy/AccountingPolicies">
	
		<!-- BasisOfPresentation -->

		<!-- Messages -->
		<ea:existenceAssertion xlink:type="resource" xlink:label="ASSERTION"
		  id="Exists_BasisOfPresentation"
		  aspectModel="dimensional" 
		  implicitFiltering="true"/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    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'>Basis of Presentation is required to be reported.</label:label>
	
		<!-- Messages -->
		<generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" 
			xlink:from="ASSERTION" 
			xlink:to="MESSAGE_satisfied" 
			order="1.0"/>
		<generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" 
			xlink:from="ASSERTION" 
			xlink:to="MESSAGE_unsatisfied" 
			order="1.0"/>

		 <msg:message xlink:type="resource" 
		 	xlink:label="MESSAGE_satisfied" 
		 	xlink:role="http://www.xbrl.org/2010/role/message" 
		 	xml:lang="en">
				SATISFIED: (OK) The reported fact for Basis Of Presentation which is expected was found.
		 	</msg:message>
		
		 <msg:message xlink:type="resource" 
		 	xlink:label="MESSAGE_unsatisfied" 
		 	xlink:role="http://www.xbrl.org/2010/role/message" 
		 	xml:lang="en">
				UNSATISFIED: (ERROR) The reported fact for Basis Of Presentation which is expected was *NOT FOUND*.
		 	</msg:message>

		 <!-- Fact variables -->
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	      xlink:from="ASSERTION" 
	      xlink:to="VARIABLE_Concept" 
	      name="VARIABLE_Concept"
	      order="1.0"/>
	
	    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Concept"
	         bindAsSequence="false"  nils="true"/>
	
		 <!-- Concept filters -->
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
	        xlink:from="VARIABLE_Concept" 
	        xlink:to="FILTER_Concept" 
	        complement="false" 
	        cover="true" 
	        order="1.0"/>
	
	    <cf:conceptName xlink:type="resource" xlink:label="FILTER_Concept">
	      <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">
		<!-- InventoryValuationMethod -->

		<!-- Messages -->
		<ea:existenceAssertion xlink:type="resource" xlink:label="ASSERTION"
		  id="Exists_InventoryValuationMethod"
		  aspectModel="dimensional" 
		  implicitFiltering="true"/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    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'>InventoryValuationMethod is required to be reported.</label:label>
	
		<!-- Messages -->
		<generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-satisfied-message" 
			xlink:from="ASSERTION" 
			xlink:to="MESSAGE_satisfied" 
			order="1.0"/>
		<generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" 
			xlink:from="ASSERTION" 
			xlink:to="MESSAGE_unsatisfied" 
			order="1.0"/>

		 <msg:message xlink:type="resource" 
		 	xlink:label="MESSAGE_satisfied" 
		 	xlink:role="http://www.xbrl.org/2010/role/message" 
		 	xml:lang="en">
				SATISFIED: (OK) The reported fact for InventoryValuationMethod which is expected was found.
		 	</msg:message>
		
		 <msg:message xlink:type="resource" 
		 	xlink:label="MESSAGE_unsatisfied" 
		 	xlink:role="http://www.xbrl.org/2010/role/message" 
		 	xml:lang="en">
				UNSATISFIED: (ERROR) The reported fact for InventoryValuationMethod which is expected was *NOT FOUND*.
		 	</msg:message>

		 <!-- Fact variables -->
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	      xlink:from="ASSERTION" 
	      xlink:to="VARIABLE_Concept" 
	      name="VARIABLE_Concept"
	      order="1.0"/>
	
	    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Concept"
	         bindAsSequence="false"  nils="true"/>
	
		 <!-- Concept filters -->
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
	        xlink:from="VARIABLE_Concept" 
	        xlink:to="FILTER_Concept" 
	        complement="false" 
	        cover="true" 
	        order="1.0"/>
	
	    <cf:conceptName xlink:type="resource" xlink:label="FILTER_Concept">
	      <cf:concept>
	        <cf:qname>pattern:InventoryValuationMethod</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>


</link:linkbase>