In this study the topic of the amortization application

in mining businesses is examined. Mining

sector is a sector which undertakes important

roles such as presenting input to the other

sectors, increasing employment, mobilizing

export and contributing to the economic and

social development of the country by maintaining

regional development. This sector’s activity

area is different from other sectors. For this

reason, in terms of amortization application,

mines are dealt differently from other assets in

tax procedural law.

In mining businesses amortisation techniques are

applied according to normal amortisation and

production unit. The assets which are subject to

amortisation in mining businesses are not only

comprised of machines and equipment used. The

expenditure which arises during the application

of mining activities is taken to active under some

specific conditions and is subject to amortisation.

In conclusion it is seen that regarding the amortisation

of special depleteble assets such as

mines, it is more appropriate to apply amortisation

technique according to production unit. In

this technique constant expenditure transforms

to variable expenditure. Also it can be said that

this technique gives more accurate results in

comparison with other techniques in identification

of value loss. This situation is very important

to reflect the truth in terms of financial statements