Access the FASB Accounting Standards Codification at the FASB website Determine each of the following: Required: 1. The specific eight-digit Codification citation (XXXXXXXX) that discusses depreciation as a systematic and rational allocation of cost rather than a process of valuation. 2. The specific nine-digit Codification citation (XXXXXXXXX ) that involves the calculation of an impairment loss for property, plant, and equipment. 3. The specific nine-digit Codification citation (XXXXXXXXX) that provides guidance on accounting for a change in depreciation method. 4. The specific eight-digit Codification citation (XXXXXXXX) that indicates goodwill should not be amortized