he FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. You will complete research during this collaboration to find the specific citation that describes one of the following: Definition of initial direct costs When a modification to a contract is reported as a seperate contract (that is, separate from the original contract) The disclosures required in the notes to the financial statements for a lessor The classification criteria for when a lessee classifies a lease as a finance lease and a lessor classifies a lease as a sales-type lease Within your initial post, you will provide the Requirement, Topic, Subtopic, Section, and Paragraph numbers. Additionally, upon reading the information, you will discuss how this impacts financial statement reporting.