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. The disclosure requirements in the notes to the financial statements for depreciation on property, plant, and equipment.
2. The criteria for determining commercial substance in a nonmonetary exchange.
3. The disclosure requirements for interest capitalization.
4. The elements of costs to be included as R&D activities.