... April Accounting for Mineral Resources: Issues and ’s Initial Estimates A assets, the characteristicsof minerals—oil, gas, coal, and nonfuelminerals—are the most ... gener-ate current- and constant-dollar capital stock and depreciation estimates for oil extraction and for gas extraction.Other mineralsInconsistencies in data and a paucity of data for nonbenchmark ... develop estimates for miner-als, and it then presents estimates for oil, gas,coal, metals, and other minerals using thesemethods. An appendix provides information ondata sources and methods....