Access the FASB Accounting Standards Codification at the FASB website (asc.fash.org). Determine the specific citation for each of the following items:
1. What is the balance sheet classification for a note payable due in six months that was used to purchase a building?
2. Which assets may be excluded from current assets?
3. Should a note receivable from a related party be included in the balance shed with notes receivable or accounts receivable from customers?
4. What items are non-recognized subsequent events that require a disclosure in the notes to the financial statements?