Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine each of the following: 

1. The topic number (Topic XXX) that addresses exit or disposal cost obligations. 

2. The specific eight-digit Codification citation (XXX-XX-XX-X) that addresses the initial measurement of these obligations. 

3. The amount for which these obligations and related costs are measured. 

4. The specific eight-digit Codification citation (XXX-XX-XX-X) that describes the disclosure requirements in the notes to the financial statements for exit or disposal obligations. 5. List the required disclosures.