折耗( depletion)是指将自然资源的成本分摊到其各个折耗期的过程。资产负债表上的自然资源反映的是自然资源成本扣除累计折(accumulated depletion)后的余额。每期的折耗费用通常是根据所砍伐、开采或钻探出来的自然资源的数量计算出来的，这与T作最法类似。
第二十一条企业应当采用产量法或年限平均法对井及相关设施计提折耗。
Article 21an enterprise shall compute the depletion of its Wells and other relevant facilities by adopting the output method or the straight-line method.
对计提了减值准备的油气资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折耗额。
For those oil and gas properties being provided for impairment loss, the related depletion charge is determined based on the carrying amounts less impairment over their remaining useful lives.
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.
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