一、油气储量资产会计处理与核算１勘探开发费用资本化方法与折耗处理根据国际油气会计（主要受美国油气会计制度影响）惯例，油气储量资产（即与油气储量开采相关的各类专用性资产）的成本价值构成为：矿区开采权取得费用的资本化成本，勘探费用的资本化成本和开发费用... I. Accounting treatment and accounting of oil and gas reserves assets 1 Capitalizing exploration and development methods and depletion treatment According to the practice of international oil and gas accounting (mainly influenced by the American oil and gas accounting system), oil and gas reserves assets (ie various types of specialization related to oil and gas reserves exploitation Assets) of the cost of the composition of the cost of mining rights to obtain capital costs, exploration costs of capitalization costs and development costs ...