Access the Accounting Standards Codification and determine the specific citation for each of the following items:
1. Definition of a bargain purchase option.
2. The calculation of the lessor’s gross investment in a sales-type lease.
3. The disclosures required in the notes to the financial statements for an operating lease.
4. The additional disclosures necessary in the notes to the financial statements if the operating lease has a lease term greater than one year.