Exercise 13-10 (Static) FASB codification research [LO13-3, 13-4, 13-5] Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Required: Determine the specific eight- or nine-digit Codification citation (XXX-XX-XX- XX) that describes the following items: 1. If it is only reasonably possible that a contingent loss will occur, the contingent loss should be disclosed. 2. Criteria allowing short-term liabilities expected to be refinanced to be classified as long-term liabilities. 3. Accounting for the revenue from separately priced extended warranty contracts. 4. The criteria to determine if an employer must accrue a liability for vacation pay. Requirement Topic Subtopic Section Paragraph 1. 2. 3. 4