指已废弃的固定资产。如果已达预定使用年限，其剩余账面价值通常仅等于其现金残值（cash salvage value）。
围绕油气资产折耗的计算方法、减值准备、预计废弃费用、矿区权益等方面的新规定及其实施问题进行探讨。
Probed new regulations and practice of calculation of asset depreciation, devalue preparation, prediction of abandonment charge and rights and interests of the mineral district.
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。
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.
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