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: 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. Requirement 1 Topic Subtopic Section Paragraph 2 3 4