Use the codification to identify accounting authority (locationwithin the codification) governing each of the following.

a)The accounting for Prepaid advertising

b)The accounting for reclassification ofshort-term debt to long term debt

c)The accounting for accelerated depreciation

d)The accounting for the range of estimated losscontingency

e)The accounting for a reporting period

f)The accounting for factoring of tradereceivables with recourse