Using the FASB Coding, identify the sections that help determine the appropriate accounting treatment for the following areas of an animal ranch:

(1) cost or valuation of horses and mares at the time of acquisition,

(2) accounting during the life of the horses and mares (maintenance and feeding costs, are they depreciated ?, are they amortized? Are they subject to impairment tests ?, etc.),

(3) accounting for the disposal of the horses or mares (by sale, by death or by exchange),

(4) presentation in the financial statements, etc.