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 specific eight$-$digit Codification citation $($XXX$-$XX$-$XX$-$X$)$ that discusses depreciation as a systematic and rational allocation of cost rather than a process of valuation.

The specific nine$-$digit Codification citation $($XXX$-$XX$-$XX$-$XX$)$ that involves the calculation of an impairment loss for property, plant, and equipment.

The specific nine$-$digit Codification citation $($XXX$-$XX$-$XX$-$XX$)$ that provides guidance on accounting for a change in depreciation method.

The specific eight$-$digit Codification citation $($XXX$-$XX$-$XX$-$X$)$ that indicates goodwill should not be amortized.