... oil and gasindustry.Estimates for Mineral Resources The value of resource reserves and changes inreserves were estimated for the period – for major mineral resources using the four val-uation ... occasion of the th anniver-sary of Resources for the Future. October, . Washington, : Resources for theFuture.. Stauffer, Thomas S. Accounting for ’Wast-ing Assets’: Measurement ... April Accounting for Mineral Resources: Issues and’s Initial EstimatesA assets, the characteristicsof minerals—oil, gas, coal, and nonfuelminerals—are the most...