These 2 sentences sound like a discrepancy. Can you explain?

FASB 840-10-15:

Because a lease is defined as conveying the right to use property, plant, or equipment (land and/or depreciable assets), inventory (including equipment parts inventory) and minerals, precious metals, or other natural resources cannot be the subject of a lease for accounting purposes because those assets are not depreciable. This topic does not apply to lease agreements concerning the rights to exploit natural resources such as oil, gas, minerals, timber, precious metals, or other natural resources.