1) Identify the level of the Codifications content hierarchy (Area, Topic, Subtopic, etc.) to which each of the following citations refers:

a. 940-320

b. 940-320-20

c. 320-10

d. CompensationNonretirement Postemployment Benefits

e. 270-10-S45

f. 808

g. 220-10-55-15

h. 740-10-55-220

i. Commitments > Overall > Disclosure > Unconditional Purchase Obligations

j. 230-10-55-20(a)

k. 860-10-55-25A.

2) Cite Section 30 of Subtopic 40 of Topic 350 in each of the following styles:

a. Number-based

b. Title-based

c. Mixed

d. Breadcrumb.

3) Identify the errors in the following Codification citations:

a. Topic 942, Financial ServicesInsurance

b. Subtopic 740-942

c. Subtopic 270-740

d. Subtopic 10-270

4) Find the codification references (number-based) for the recognition of:

1. Donation
2. pledges

5) Provide justification for your recommendation to consolidate or not consolidate the entities in the following case (draw on the FASB codification, be specific, cite):

The not-for-profit A is engaged in a limited partnership with another not-for-profit B. A has the right to select the Name and the auditors of entity B.