[经] intangible development costs in extractive industries

cǎi jué gōng yè de wú xíng kāi fā chéng běn ㄘㄞˇ ㄐㄩㄝˊ ㄍㄨㄥ ㄧㄝˋ ㄉㄜ˙ ㄨˊ ㄒㄧㄥˊ ㄎㄞ ㄈㄚ ㄔㄥˊ ㄅㄣˇ