<?xml version="1.0" encoding="UTF-8"?>

<!-- Derived from an example created by Charles Hoffman, CPA, UBmatrix: 2011-06-10 -->
<!-- See http://www.xbrlsite.com/US-GAAP-2011/ReferenceImplementation/2011-05-15/abc-20101231_formula.xml for the original version -->

<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:dei="http://xbrl.sec.gov/dei/2011-01-31" 
	xmlns:us-gaap="http://fasb.org/us-gaap/2011-01-31" 
   xmlns:abc="http://www.abc.com/2010-12-31"

	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
  ">
  
		<!-- 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 xlink:type='simple' xlink:href='abc-20101231.xsd#StatementOfCashFlows' roleURI='http://www.abc.com/role/StatementOfCashFlows' />

		<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/StatementOfCashFlows">
	
		    <!-- RESOURCE: (A) ASSERTION-Consistency -->
	       <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_MovementReconciles"
	         id="ASSERTION_106100_CashFlowStatement_Reconciles"
	         aspectModel="dimensional" 
	         implicitFiltering="true" 
	         test="$v:VARIABLE_BalanceStart + $v:VARIABLE_Change = $v:VARIABLE_BalanceEnd" />
	
			<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
			    xlink:from='ASSERTION_MovementReconciles' 
			    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'>Cash flow statement roll forward reconciles.</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_MovementReconciles" 
		             xlink:to="VARIABLE_BalanceStart" 
		             order="1.0" 
		             name="v:VARIABLE_BalanceStart" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_MovementReconciles" 
		             xlink:to="VARIABLE_BalanceEnd" 
		             order="1.0" 
		             name="v:VARIABLE_BalanceEnd" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_MovementReconciles" 
		             xlink:to="VARIABLE_Change" 
		             order="2.0"
		             name="v:VARIABLE_Change" 
		             />
			
			
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change" 
		             bindAsSequence="false"  
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceStart" 
		             bindAsSequence="false" 
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceEnd" 
		             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_BalanceStart" 
		             xlink:to="FILTER_PERIOD_BalanceStart" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_PERIOD_BalanceEnd" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change" 
		             xlink:to="FILTER_CONCEPT_Change" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Balance">
		      <cf:concept>
		        <cf:qname>us-gaap:CashAndCashEquivalentsAtCarryingValue</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change">
		      <cf:concept>
		        <cf:qname>us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
	
		    <!-- RESOURCE: (D) FILTER-Period (similar to WHERE statement) -->
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceStart" 
		             variable="v:VARIABLE_Change" 
		             boundary="start" 
		             />
	
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceEnd" 
		             variable="v:VARIABLE_Change" 
		             boundary="end" 
		             />
		  
		</generic:link>   
</link:linkbase>