Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine the specific eight-digit Codification citation (XXX-XX-XX-X) that describes 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.