The SEEA-2003 provides multiple options for the measurement and recording of depletion. All these options need to be translated into unambiguous accounting recommendations. It is expected that these will together lead to clear cut recommendations on the compilation of depletion adjusted national accounts aggregates (product, income and saving). Aspects that need consideration include the identification the income element, the recording of mineral exploration and mineral deposits, the recording of additions and subtractions from resource stocks as well as revaluation; the recording of asset ownership; the recording of depletion.