Access the FASB’s Codification Research System® at the FASB website (www.fasb.org). Determine the specific seven- or eight-digit Codification citation (XXX-XX-XX-X) for accounting for each of the following items: 

1. Definition of initial direct costs. 

2. When a modification to a contract is reported as a separate contract (that is, separate from the original contract). 

3. The disclosures required in the notes to the financial statements for a lessor. 4. The classification criteria for when a lessee classifies a lease as a finance lease and a lessor classifies a lease as a sales-type lease.