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。

youdao

Consider annuities if you (a) are in a high tax bracket (b) have exhausted other forms of tax-favored retirement savings, like 401(k)s and IRAs and (c) want to own more bonds, especially corporate bonds.

FORBES: How The Smart Money Uses Tax-Deferred Annuities

Earlier this month, U.S.-based employers exhausted the annual 65, 000-person quota for H1-B visas within days of the opening of applications, a sign of the strengthening domestic economy.

WSJ: Indian IT Workers in Cross Hairs of U.S. Bill