If such assets are abandoned when the natural resource is exhausted, they should be depreciated over the shorter of the(a) physical life of the asset or(b) life of the natural resource.

如果要在自然资源耗尽时将这些资产废弃，应按该资产实际使用年限或自然资源开发年限折旧，以熟短为准。

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Consider what happened to investors who abandoned their strategic asset allocations in the crisis.

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Two weeks after the TARP was enacted, Paulson abandoned the toxic asset plan and announced that the money would instead be used to shore up the capital of banks.

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This created a fantastic opportunity for asset-based lenders like Presidential to capture large portions of the market that had been abandoned by traditional small business lenders like banks and credit unions over the last three or four years.

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