This guidance note is a global revision of the first edition guidance note published in 2011. It identifies additional matters that valuers need to take into account when valuing natural resource wasting assets, such as mineral deposits, landfill and waste disposal sites.

It covers:

• Introduction and general principles
• Wasting assets
• Natural resources
• Waste management sites
• Associated buildings, plant and equipment
• Valuation methods for valuing wasting assets