Consider whether the following Codification references use strong or weak language.

a$.$ I found the following guidance in ASC $330-10-30-1,$The primary basis of accounting for inventories is cost $...$

a$.$ Strong reference

b$.$ Weak reference

b$.$ According to ASC $720-15-25-1,$Costs of start$-$up activities, including organization costs, shall be expensed as incurred.$$

a$.$ Strong reference

b$.$ Weak reference

c$.$ GASB Statement No$.51$ requires that $...$ all intangible assets not specifically excluded by its scope provisions be classified as capital assets.$($Summary page$).$

a$.$ Strong reference

b$.$ Weak reference