Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine each of the following: 

Required: 

1. The topic number (Topic XXX) that provides guidance on accounting for the impairment of long-lived assets. 

2. The specific eight-digit Codification citation (XXX-XX-XX-X) that discusses the disclosures required in the notes to the financial statements for the impairment of long-lived assets classified as held and used. 

3. Describe the disclosure requirements.