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The term depreciation applies only to tangible long-term assets, other than land and natural resources.
Land is not depreciable, because it does not have a limited useful life.
The allocation of the cost of natural resources, such as oil, gas, and timber, to the periods they benefit is referred to as depletion. Natural resources are said to be depleted, not depreciated. Depletion expenses are recorded into [...]
1. extinct small freshwater jawless fish usually having a heterocercal tail and an armored head; of the Silurian and Devonian
Familiarity: ANASPID used as a noun is very rare.
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