Box 3–2: Definitions of Symbols and Basic Concepts in Minerals Accounting


For this discussion, assume that there is only one class of a mineral reserve, that extraction costs are constant, and that the unit value of the reserve rises at the social rate of discount. Variables are:

R_t_ = total quantity of reserves of the mineral commodity at year end

H_t_ = unit value of the reserves (say, petroleum reserves), which equals Hotelling rent under the above assumptions

A_t_ = quantity of new reserves discovered during the year

q_t_ = quantity of extraction or production during the year

V_t_ = total value of the reserves at year end

In a given year, petroleum firms might discover new reserves totaling A_t_. Then the additions are given by:

 
additions_t_ = H_t_ A_t
(3.1)

During that year, petroleum production, and therefore depletion of existing reserves, is measured by q_t_. Depletion is, under the special assumptions listed above, quantity times the value of reserves:

 
depletions_t_ = H_t_ q_t_
(3.2)

The total value of reserves at year end is:

 
value of reserves = V_t_ = H_t_ R_t_
(3.3)

The change in the value from the end of year t-1 to the end of year t is given by:

 
change in value of reserves V_t_ - V_t-1_ = H_t_ R_t_ - H_t-1_ R_t-1_
(3.4)

Revaluations are the change in the value corrected for the value of additions and depletions:

 
revaluation = H_t_ R_t_ - H_t-1_ R_t-1_ - H_t_ A_t_ + H_t_ q_t_
(3.5)