Depletion allowance, reserve an allowance for exhaustion of a natural resource.

耗竭限度，藏量指一项自然资源可耗竭的限度。

Depreciation is the value which is physical depletion of transfer for using fixed assets while allowance for declining of fixed assets caused by outside environment variety.

减值准备是由于外部环境变化而导致的固定资产无形损耗那部分价值。