Codification Research Assignment Area: General category Topic: Broad description Subsection: Narrower look at topic Section: Uniform headings on topic Find the Codification references for the following ASC 842 defines a lease as 'a contract, or part of a contract, that contract conveys the right to control the use of the identified property, plant or equipment (an identified asset) for a period of time in exchange for consideration. Provide the following Codification references (area, topic, subsection and section): 1. Criteria to determine if a lease is an operating or finance lease Codification reference 2. Is there an identified asset? Codification Reference 3. Does the lessee obtain substantially all of the economic benefits? Codification Reference 4. Does the lessee direct the use? Codification reference