Part 2: Instructions: Determine the specific eight-digit Codification citation (XXX-XX-XX-X) for accounting for each of the following items. (Total value 30 points for Part 2) The lease term is the noncancelable period for which a lessee has the right to use an underlying asset, modified by any renewal or termination options that are "reasonably certain" to be exercised or not exercised. Options whose exercise is under the control of the lessor are automatically included. The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. 1. Determine the specific eight-digit Codification citation (XXX-XX-XX-X) that describes the guidelines for determining when the lessee should reassess the term of the lease. 2. List the disclosure requirements.