Refer to the FASB Codification through the student access posted in the Welcome module. For each question, indicate precisely the sections of the codification that provide the information for your Write the response, in the correct format. That is, enter the code in the format: code for each paragraph used to respond. Answer the following questions primarily in your own words. You may quote from the codification if needed but be sure to indicate that you are presenting a quotation. Your responses should be concise and pertinent. 1. Explain what is meant by an "asset retirement obligation." What information is a company required to disclose about its asset retirement obligations? 2. When is an employer required to accrue a liability for employees' compensation for future absences? 3. How is the transaction value determined when a zero-interest-bearing note is given for services performed when an established price for the services is not determinable and the note has no ready market? What is the resulting interest rate often called?