固定资产、自然资源与无形资产分析(ppt 82页)（英文版）.pptVIP

Natural resources :consist of oil, gas, and minerals. Natural resources have two distinguishing characteristics: 1 They are physically extracted in operations. 2 They are replaceable only by an act of nature. NATURAL RESOURCES DECLINING-BALANCE 余额递减法 The declining-balance method produces a decreasing annual depreciation expense over the useful life of the asset. The calculation of periodic depreciation is based on a declining book value (cost less accumulated depreciation) of the asset. DECLINING-BALANCE 余额递减法 Annual depreciation expense is calculated by multiplying the book value at t