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

Select one: 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 using a method that matches the recovery of future benefits and the pattern of revenue streams generated by the area of interest.