Access the FASB's Codification Research System at the FASB website (www.fasb.org). Determine the specific citation for each of the following items:

1. Define the meaning of cost as it applies to the initial measurement of inventory.
2. Indicate the circumstances when it is appropriate to initially measure agricultural inventory at fair value.
3. What is a major objective of accounting for inventory?
4. Are abnormal freight charges included in the cost of inventory?