Please give specific ASC number

Determine the specific citation for each of the following items. Please enter only the ASC number(s) and label your answers by requirement #. 1. Depreciation involves a systematic and rational allocation of cost rather than a process of valuation. 2. The calculation of an impairment loss for property, plant, and equipment. 3. Accounting for a change in depreciation method. 4. Goodwill should not be amortized