Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org) and select Basic View for free access. Determine the specific eight-digit Codification citation (XXX-XX-XX-X) that describes each of the following items:

The disclosure requirements in the notes to the financial statements for depreciation on property, plant, and equipment.
The criteria for determining commercial substance in a nonmonetary exchange.
The disclosure requirements for interest capitalization.
The elements of costs to be included as R&D activities.