ABSTRACT
Concern about accounting for subsoil assets has driven much of the movement to build environmental accounts. The term subsoil assets includes all nonrenewable materials found in the earth’s crust, including energy sources such as petroleum, gas, and coal; minerals such as copper, silver, zinc, and lead; and aggregates such as gravel. The word minerals is often used as shorthand to refer to all subsoil assets and is used this way in this chapter.
