ESR 95 določa, da se izdatki raziskovanja rudišč, ki obsegajo stroške dejanskega testnega vrtanja, zračnih in drugih raziskav, stroške transporta ipd., vključijo v bruto investicije v osnovna sredstva.
ESA 95 states that mineral exploration expenditures comprising costs of actual test drilling, aerial or other surveys, transportation costs, etc. are included in gross fixed capital formation.