Access the FASB's Codification Research System at the FASB website (www.fasb.org).

Required:

Determine the specific citation for accounting for each of the following items:

1. If it is only reasonably possible that a contingent loss will occur, the contingent loss should be disclosed.

2. Criteria allowing short-term liabilities expected to be refinanced to be classified as long-term liabilities.

3. Accounting for the revenue from separately priced extended warranty contracts.

4. The criteria to determine if an employer must accrue a liability for vacation pay.