Question: The specific eight - digit Codification citation ( XXX - XX - XX - X ) that describes the meaning of cost as it applies

The specific eight-digit Codification citation (XXX-XX-XX-X) that describes the meaning of cost as it applies to the initial measurement of inventory.
The specific nine-digit Codification citation (XXX-XXX-XX-X) that describes the circumstances when it is appropriate to initially measure agricultural inventory at fair value.
The specific eight-digit Codification citation (XXX-XX-XX-X) that describes the major objective of accounting for inventory.
The specific eight-digit Codification citation (XXX-XX-XX-X) that describes the abnormal freight charges included in the cost of inventory.

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