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:

The topic number $($Topic XXX$)$ that addresses exit or disposal cost obligations.

The specific eight$-$digit Codification citation $($XXX$-$XX$-$XX$-$X$)$ that addresses the initial measurement of these obligations.

The amount for which these obligations and related costs are measured.

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.