Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine the spe-cific citation for accounting for each of the following items:

1. Disclosure requirements for maturities of long-term debt.

2. How to estimate the value of a note when a note having no ready market and no interest rate is exchanged for a noncash asset without a readily available fair value.

3. When the straight-line method can be used as an alternative to the interest method of determining interest.