A tax advantage is also available to holders of most depletive assets—those which are used up, or depleted, over a period of time—like oil, natural gas, uranium, or coal.

那些折耗性资产的持有享有纳税优惠，如油、天然气、铀或煤在一定期间里被耗竭的资产，被称为折耗性资产。