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Access the FASB's Codification Research System at the FASB website (www.fasb.org). Determine the specific citation for each of the following items:

1. The disclosure requirements in the notes to the financial statements for depreciation on property, plant, and equipment.

2. The criteria for determining commercial substance in a nonmonetary exchange.

3. The disclosure requirements for interest capitalization.

4. The elements of costs to be included as R&D activities. 

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