Natural Resources – Gross (SF.BS.NaturalResourcesGross)

Natural Resources – Gross (SF.BS.NaturalResourcesGross) refers to the cost paid for natural resources to be consumed.

Natural Resources – Gross (SF.BS.NaturalResourcesGross) includes:

  • Mining rights, exploration rights of oil/gas – if reported within PP&E
  • Proved/unproved property / oil reservoirs
  • Timbers grown (ready to be cut), vineyards in winery companies, livestock, biological assets – if reported within PP&E

Natural Resources – Gross (SF.BS.NaturalResourcesGross) does not include:

  • Mining property (equipment for mining) in Mining companies (shown in “Machinery/Equipment – Gross” (SF.BS.MachineryEquipmentGross))
  • Oil and gas exploration equipment in Oil & Gas companies (shown in “Machinery/Equipment – Gross” (SF.BS.MachineryEquipmentGross))
  • The land portion of timberland (shown in “Land/Improvement” (SF.BS.LandImprovementsGross)
  • Logging roads for cutting timber (shown in “Land/Improvement” (SF.BS.LandImprovementsGross))
  • Crops, livestock or other biological assets when not already reported in tangible fixed assets (shown in “Other Long-Term Assets” (SF.BS.OtherLongTermAssets) for non-current biological assets; “Inventories – Other” (SF.BS.Inventories_Other) for current biological assets for when current and non-current assets are not reported separatel; “Other Current Assets” (SF.BS.OtherCurrentAssets) and “Other Assets” (SF.BS.OtherAssets) for biological assets reported separately from inventories)