Determine the specific citation for each of the following items. Please enter only the ASC number and label your answers by requirement #. Your answers to questions two through four should have four numbers (e.g., 111-22-33-44) and only four numbers.

1. The definition of a “bargain purchase option” in the context of a lease. Your answer to this question should have only three numbers (e.g., 111-22-33).
2. The calculation of the lessor’s gross investment in a sales-type lease.
3. The disclosures required for a lessee in the notes to the financial statements for an operating lease.
4. The additional disclosures are required in the notes to the financial statements with respect to operating leases for lessors with a substantial portion of their business activities taking the form of leases.