Find the proper Codification addressing the issue and write down the code in appropriate form on answer sheet:

FASB ASC xxx-xx-xx-xx.

Situations:

4. Fitness Fun capitalized interest on a new gym constructed during the year. The controller of Fitness Fun is preparing the annual financial statements. What are the disclosure requirements with respect to capitalized interest costs? Find the proper citation that provides guidance in addressing this question.

5. Carson Lee, a staff accountant, is working on some research for his partner, Joe Davis. Joe has asked Carson to find the proper citation providing guidance on when the acquisition of equipment is reported in the operating section of the statement of cash flows. Using the authoritative literature, locate the correct guidance

6. The controller for Nesheim Construction Company believes that it is appropriate to offset a note payable to Oregon Bank against an account receivable from Oregon Bank related to remodeling services provided to the bank. What is the authoritative guidance concerning the criteria to be met to allow such offsetting?