Access the FASB Accounting Standards Codification $at$ the FASB website $(www.$fasb.org$)$ and select Basic View for free access. Determine each $of$ the following:

Required:

The topic number $(TopicXXX)$ that provides guidance $on$ accounting for the impairment $of$ long$-$lived assets.

The specific eight$-$digit Codification citation $(XXX-XX-XX-X)$ that discusses the disclosures required $in$ the notes $to$ the financial statements for the impairment $of$ long$-$lived assets classified $as$ held and used.