油气开发活动所发生的支出，应当根据其用途分别予以资本化，作为油气开发形成的井及相关设施的成本。
Oil and gas development costs are capitalised as the respective costs of Wells and related facilities for oil and gas development based on their intended use.
为取得矿区权益而发生的成本在发生时予以资本化，按照取得时的成本进行初始计量。
The costs of obtaining the mineral interests in properties are capitalised when they are incurred and are initially recognised at acquisition costs.
与此相反的处理方法是将一笔成本资本化，这时就要通过某种折旧方案来逐步冲销。
The opposite would be to capitalize the cost and charge it off through some depreciation schedule.
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