Identify the ASC reference (Down to the paragraph level of detail) that you would look to for guidance on each issue.

Guidance on whether equity spinoff transaction guidance in the Codification applies to nonpublic entities.

Criteria for determining whether a lease should be classified as a finance lease or an operating lease.

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.

SEC guidance describing required disclosures in the event of a LIFO liquidation, an inventory concept.