Access the FASB Accounting Standards Codification at the FASB website (www fasb.org) Required: Determine the specific eight-of nine-digit Codification citation (XXX-XX-XX-XX) that describes the following items: 1. If it is only reasonably possible that a contingent loss will occur, the contingent loss should be disclosed. 2. Criteria allowing short-term liabilities expected to be refinanced to be classified as long-term liabilities. 3. Accounting for the revenue from separately priced extended warranty contracts. 4. The criteria to determine if an employer must accrue a liability for vacation pay. Topic Requirement 1. Subtopic Section Paragraph 2 3 4