Access the FASB Accounting Standards Codification at the FASB website.

Determine the specific nine-digit codification citation that describes each of the following

1. The measurement of impaired losses for property, plant, and equipment

2. When to test for impairment of property, plant and equipment

3. The new cost basis for impaired property, plant, and equipment and prohibiting later recovery of an impairment loss

4. The recognition and measurement of impairment losses for intangible assets that are subject to amortization

5. The requirement that intangible assets not subject to amortization be tested for impairment at least annually.