Access the FASB Accounting Standards Codification at the FASB website Determine the specific eight-digit Codification citation (XXXXXXXX) that describes each of the following items: 1. The disclosure requirements in the notes to the financial statements for depreciation on property. plant, and equipment. 2. The criteria for determining commercial substance in a nonmonetary exchange. 3. The disclosure requirements for interest capitalization. 4. The elements of costs to be included as R\&D activities