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

1. The specific eight-digit Codification citation (XXX-XX-XX-X) that describes the meaning of cost as it applies to the initial measurement of inventory. 

2. The specific nine-digit Codification citation (XXX-XXX-XX-X) that describes the circumstances when it is appropriate to initially measure agricultural inventory at fair value. 

3. The specific eight-digit Codification citation (XXX-XX-XX-X) that describes the major objective of accounting for inventory. 

4. The specific eight-digit Codification citation (XXX-XX-XX-X) that describes the abnormal freight charges included in the cost of inventory.