Given the following MRP matrix for Item D: 
The planned order release for period 3 is
Definitions:
Useful Life
Useful life is the estimated duration of time that an asset is expected to be usable for the purpose it was acquired, often influencing depreciation calculations.
Accumulated Depletion
The total amount of natural resources cost that has been allocated as an expense due to the physical removal or consumption of the natural resource.
Contra-Asset Account
An account that is used to reduce the value of a related asset, e.g., allowance for doubtful accounts reduces accounts receivable.
Natural Resources
Assets that occur in nature, such as minerals, forests, and water, often subject to depletion over time through use.
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