$1.$ What information is provided about the effect of the change on the company$$s estimated benefit obligation?

$2.$ Obtain the relevant authoritative literature on the disclosure of accounting policies using the FASB Accounting Standards Codification at the FASB website $($www$.$fasb.org$).$ What is the specific eight$-$digit Codification citation $($XXX$-$XX$-$XX$-$X$)$ companies rely on when disclosing the effect of a change in health care cost trends?