Consistent with AASB 116 the Costs of Facilities That Are

Consistent with AASB 116 the costs of facilities that are depreciable assets associated with an area of interest should be:

A) depreciated over the life of the area of interest for which they were acquired unless they can be transported to another site or can otherwise be of further use not necessarily connected with any particular area of interest, in which case they should be depreciated over their own specific useful lives.
B) depreciated over the expected life of the associated mining rights.
C) depreciated using a method that matches the recovery of future benefits and the pattern of revenue streams generated by the area of interest.
D) depreciated straight-line over the expected useful life of the particular asset except where the expected life of the area of interest is less than that of the non-current asset. In that case the asset should be depreciated for a period matching the expected life of the area of interest.