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。
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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