Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine the specific citation for 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