Access the FASB's Codification Research System at the FASB website (www.fasb.org). Determine the specific 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.