! Required information Research Case 4-2 (Static) FASB codification; locate and extract relevant information and cite authoritative support for a financial reporting issue; restructuring costs; exit or disposal cost obligations [LO4-2, 4-3] Access the FASB Accounting Standards Codification at the FASB website ( www.fasb.org) and select Basic View for free access. Determine each of the following: Research Case 4-2 (Static) FASB codification; locate and extract relevant information and cite authoritative support for a financial reporting issue; restructuring costs; exit or disposal cost obligations (Part 1) Required: 1. The topic number (Topic XXX) that addresses exit or disposal cost obligations. 2. The specific eight-digit Codification citation (XXX-XX-XX-X) that addresses the initial measurement of these obligations. 3. The amount for which these obligations and related costs are measured. 4. The specific eight-digit Codification citation (XXX-XX-XX-X) that describes the disclosure requirements in the notes to the financial statements for exit or disposal obligations.