This part requires information on your deductions for the decline in value of depreciating assets used in exploration or prospecting. If you did not claim any deductions for depreciating assets used in exploration or prospecting, you do not need to complete this part.
At A, write the total of your deductions for decline in value of intangible depreciating assets used in exploration or prospecting.
At B, write the total of your deductions for decline in value of other depreciating assets used in exploration or prospecting.