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 $)$ that discusses depreciation as a systematic and rational allocation of

cost rather than a process of valuation.

The specific nine$-$digit Codification citation $)$ 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