Determine the specific nine-digit Codification citation (XXX-XX-XX-XX) that describes each of the following items:

1.The new cost basis of impaired property, plant, and equipment and prohibiting later recovery of an impairment loss.

4.The recognition and measurement of impairment losses for intangible assets that are subject to amortization.

5.The requirement that intangible assets not subject to amortization be tested for impairment at least annually.