Use the Codification to identify accounting authority (ASC location within the Codification) governing each of the following: (Hint: This exercise tends to result in very general Codification references, e.g., XXX-first 3 digits of the ASC.) Topic Section # 310 Accounting Term a. Example: Receivables b. Stock splits c. Guarantees d. Foreign currency matters e. Start-up costs f. Leases g. Commitments h. Principal agent considerations i. Derivatives and hedging j. Real estate k. Goodwill