For each item below, identify the ASC reference - down to the paragraph level of detail - that you would look to for guidance on each issue:

1. Guidance on whether equity spinoff transaction guidance in the Codification applies to nonpublic entities.
2. Criteria for determining whether a lease should be classified as a finance lease or an operating lease.
3. Criteria for determining whether information about an operating segment should be reported separately (i.e., as a reportable segment) in the notes to a company's financial statements.
4. SEC guidance describing required disclosures in the event of a LIFO liquidation, an inventory concept.
5. Guidance stating that the issuance of stock after the balance sheet date should be treated as a non-recognized subsequent event.