Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). 

Required: 

Determine the specific eight- or nine-digit Codification citation (XXX-XX-XX-XX) that describes the following items: 

1. If it is only reasonably possible that a contingent loss will occur, the contingent loss should be disclosed. 

2. Criteria allowing short-term liabilities expected to be refinanced to be classified as long-term liabilities. 

3. Accounting for the revenue from separately priced extended warranty contracts. 4. The criteria to determine if an employer must accrue a liability for vacation pay.