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The responsivity principle can be regarded as
Depletion Expense
The allocation of the cost of natural resources over their productive life.
Residual Value
The estimated amount that an asset will realize upon its disposal at the end of its useful life, after deducting any potential costs of disposal.
Extracted Ore
Raw minerals taken from the ground, which may be processed to extract valuable metals or other resources.
Loss On Disposal
The financial loss incurred when disposing of an asset for less than its book value or carrying amount.
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