ASU 2016-17

In February 2015, the Board issued Accounting Standards Update No. 2015-02,
Consolidation (Topic 810): Amendments to the Consolidation Analysis. Upon the
effective date of Update 2015-02, a single decision maker of a variable interest
entity (VIE) is required to consider indirect economic interests in the entity held
through related parties on a proportionate basis when determining whether it is the
primary beneficiary of that VIE unless the single decision maker and its related
parties are under common control.