$11)$ Use the Codification to identify the accounting authority $($ASC location within the Codification$)$ governing each of the following: $($Hint: For most, you must find very specific Codification references, for example, xxx$-$xx$-$xx$-$x$.)$The accounting for prepaid advertising $340-10-05-5$The accounting for reclassification of current debt to long$-$term debt $470-10-45-2$The accounting for accelerated depreciation $360-$The accounting for when a range of an estimated loss contingency exists $450-20-$The accounting for a reporting period $270-10-45-7$The accounting for factoring of trade receivables with recourse$860$