E 10-21 FASB codification research LO10-1, LO10-6, LO10-7, LO10-8 ODE Access the FASB Accounting Standards Codification at the FASB website (www.fasb.ore) and select Basic View for free access. Determine the specific eight-digit Codification citation (XXX-XX-XX-X) that describes each of the following items: 1. The disclosure requirements in the notes to the financial statements for depreciation on ptoperty, plant, and equipment: 2. The criteria for determining commercial substance in a nonmonctary xchange. 3. The disclosure requirements for interest capitalization. 4. The elements of costs to be included as R\&D activities