Use the Codification to identify accounting authority (location within the Codification) governing each of the following:
a. The accounting for prepaid advertising
b. The accounting for reclassification of short-term debt to long-term debt
c. The accounting for accelerated depreciation
d. The accounting for the range of an estimated loss contingency
e. The accounting for a reporting period
f. The accounting for factoring of trade receivables with recourse