Access the FASB's Codification Research System at the FASB website (www.fasb.org). Determine the specific seven-digit (XXX-XX or eight-digit Codification citation (XXX-XX-XX-X) for accounting for each of the following items: Required: 1. Definition of initial direct costs. 2. When a modification to a contract is reported as a separate contract (that is, separate from the original contract). 3. The disclosures required in the notes to the financial statements for a lessor. 4. The classification criteria for when a lessee classifies a lease as a finance lease and a lessor classifies a lease as a sales-type leas Requirement Topic Subtopic Section Paragraph IN 3 4