· Net benefit vs. user cost method of calculating depletion. These are two different methods for estimating the depletion of natural capital. The net benefit method is much simpler than the user cost method, and therefore has been used widely. It is considered technically incorrect by economists; however, those who use it feel that despite its inaccuracy it offers an acceptable proxy value for depletion. · Inclusion of "maintenance costs." Maintenance costs are the expenditures that a country would have to make in order for its use of the environment to be sustainable. Some experts on environmental accounting believe that these should be deducted from the accounts to.
