Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine the specific eight- or nine-digit Codification citation (XXX-XX-XX-XX) for accounting for each of the following items: 

1. Disclosure requirements for maturities of long-term debt. 

2. How to estimate the value of a note when a note having no ready market and no interest rate is exchanged for a noncash asset without a readily available fair value. 

3. When the straight-line method can be used as an alternative to the interest method of determining interest.