The question asks for nine-digit codification citation... thanks!

The company controller. Barry Melrose, has asked for your help in interpreting the authoritative accounting literature that addresses the recognition and measurement of impairment losses for property, plant, and equipment and intangible assets. We have a significant amount of goodwill on our books from last year's acquisition of Churchill Corporation. Also, I think we may have a problem with the assets of some of our factories out West. And one of our divisions is currently considering disposing of a large group of depreciable assets. Your task as assistant controller is to research the issue. Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine the specific nine-digit Codification citation (XXX-XX-XX-XX) that describes each of the following items: Required: 1. The measurement of impairment losses for property, plant, and equipment. 2. When to test for impairment of property, plant, and equipment. 3. The new cost basis of impaired property, plant, and equipment and prohibiting later recovery of an impairment loss. 4. The recognition and measurement of impairment losses for intangible assets that are subject to amortization. 5. The requirement that intangible assets not subject to amortization be tested for impairment at least annually