Determine the specific nine-digit Codification citation (XXX-XX-XX-XX) for accounting for each of the following items:

1. What disclosures are required with respect to performance obligations that the seller is committed to satisfying but that are not yet satisfied?

2. What disclosures are required with respect to uncollectible accounts receivable, also called impairments of receivables?

3. What disclosures are required with respect to significant changes in contract assets and contract liabilities?