Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine each of the following:A. The specific eight-digit Codification citation (XXX-XX-XX-X) that discusses depreciation as a systematic and rational allocation of cost rather than a process of valuation.B. The specific nine-digit Codification citation (XXX-XX-XX-XX) that involves the calculation of an impairment loss for property, plant, and equipment.C. The specific nine-digit Codification citation (XXX-XX-XX-XX) that provides guidance on accounting for a change in depreciation method.D. The specific eight-digit Codification citation (XXX-XX-XX-X) that indicates goodwill should not be amortized.E. Obtain the relevant authoritative literature on recognition of contingent losses. What is the specific eight-digit Codification citation (XXX-XX-XX-X) that describes the guidelines for determining when an expense and liability should be accrued for a contingent loss?