【案例34】一公司在某国开矿,该国法律要求矿产所有者必须在完成开采后将该地区恢复原貌。恢复费用包括表土覆盖层的重置,因为其在矿山开发前必须移走。表土覆盖层一旦移走,就应确认一笔表土覆盖层重置准备。该准备计入矿山成本,并在矿山使用期限内提取折旧。假设为恢复费用所提取的准备的账面价值为500万元,等于恢复费用现值。 Case 34 A company mines in a country where the law requires that the owner of the mineral must restore the area to its original condition after mining is completed. Recovery costs include the replacement of topsoil cover because it must be removed prior to mine development. Once the overburden has been removed, a cover overburden reset should be confirmed. The preparation is included in the cost of the mine and depreciation is taken over the life of the mine. Assume that the book value of the provision withdrawn for recovery costs is $ 5 million, equal to the present value of restoration costs.