Question: PLEASE ONLY PROVIDE THE EIGHT OR SEVEN DIGIT CODIFICATION CITATION NUMBER, NO EXPLANATION NEEDED... Access the FASB Codification Research System at the FASB website. Determine

PLEASE ONLY PROVIDE THE EIGHT OR SEVEN DIGIT CODIFICATION CITATION NUMBER, NO EXPLANATION NEEDED...

Access the FASB Codification Research System at the FASB website. Determine the specific seven or eight digit Codification citation for accounting of each of the items.

A. Definition of initial direct cost.

B. When a modification to a contract is reported as a separate contract (that is, separate from the original contract).

C. The disclosures required in the notes to the financial statements for a lessor.

D. The classification criteria for when a lessee classifies a lease as a finance lease and a lessor classifies a lease as a sales-type lease.

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