Use the FASB codification to identify accounting authority (location within the codification) governing each of the following

• The accounting for prepaid advertising.
• The accounting for reclassification of short-term debt to long term debt.
• The accounting for accelerated depreciation.
• The accounting for the range of an estimated loss contingency.
• The accounting for a reporting period.
• The accounting for factoring of trade receivables with recourse.