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ore reserves In some instances, this may require depreciating certain mining equipment over a period that is shorter than its physical life Depreciation charges are signi cant because of the highly capital-intensive nature of the industry Moreover, those charges are affected by numerous factors, such as the physical environment, revisions of recoverable ore estimates, environmental regulations, and improved technology In many instances, depreciation charges on similar equipment with different intended uses may begin at different times For example, depreciation of equipment used for exploration purposes may begin when it is purchased and use has begun, while depreciation of milling equipment may not begin until a certain level of commercial production has been attained Depletion (or depletion and amortization) of property acquisition and development costs related to a body of ore is calculated in a manner similar to the unit-of-production method of depreciation The cost of the body of ore is divided by the estimated quantity of ore reserves or units of metal or mineral to arrive at the depletion charge per unit The unit charge is multiplied by the number of units extracted to arrive at the depletion charge for the period This computation requires a current estimate of economically recoverable mineral reserves at the end of the period It is often appropriate for different depletion calculations to be made for different types of capitalized development expenditures For instance, one factor to be considered is whether capitalized costs relate to gaining access to the total economically recoverable ore reserves of the mine or only to speci c portions Usually, estimated quantities of economically recoverable mineral reserves are the basis for computing depletion and amortization under the unit-of-production method The choice of the reserve unit is not a problem if there is only one product; if, however, as in many extractive operations, several products are recovered, a decision must be made whether to measure production on the basis of the major product or on the basis of an aggregation of all products Generally, the reserve base is the company s total proved and probable ore reserve quantities; it is determined by specialists, such as geologists or mining engineers Proved and probable reserves typically are used as the reserve base because of the degree of uncertainty surrounding estimates of possible reserves The imprecise nature of reserve estimates makes it inevitable that the reserve base will be revised over time as additional data becomes available Changes in the reserve base should be treated as changes in accounting estimates in accordance with Accounting Principles Board (APB) Opinion No 20, Accounting Changes (Accounting Standards Section A06), and accounted for prospectively (c) INVENTORY A mining company s inventory generally has two major components (1) metals and minerals and (2) materials and supplies that are used in mining operations (i) Metals and Minerals Metal and mineral inventories usually comprise broken ore; crushed ore; concentrate; materials in process at concentrators, smelters, and re neries; metal; and joint and by-products The usual practice of mining companies is not to recognize metal inventories for nancial reporting purposes before the concentrate stage, that is, until the majority of the nonmineralized material has been removed from the ore Thus, ore is not included in inventory until it has been processed through the concentrator and is ready for delivery to the smelter This practice evolved because the amounts of broken ore before the concentrating process ordinarily are relatively small, and consequently the cost of that ore and of concentrate in process generally is not signi cant Furthermore, the amount of broken ore and concentrate in process is relatively constant at the end of each month, and the concentrating process is quite rapid usually a matter of hours In the case of leach operations, generally the mineral content of the ore is estimated and costs are inventoried However, practice varies, and some companies do not inventory costs until the leached product is introduced into the electrochemical re nery cells Determining inventory quantities during the production process is often dif cult Broken ore, crushed ore, concentrate, and materials in process may be stored in various ways or enclosed in vessels or pipes Mining companies carry metal inventory at the lower of cost or market value, with cost determined on a last-in, rst out (LIFO), rst-in, rst out (FIFO), or average basis
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