Article 19 of the KSA Income Tax Law outlines the tax treatment for costs associated with geological surveying and preliminary activities for natural resource extraction. These expenditures are deductible as amortization expenses, constituting an independent group for depreciation purposes. The specific rate of depreciation is determined under the provisions of Article 17(b) of the Law. This article's scope also extends to expenses incurred by a taxpayer for intangible assets, specifically for acquiring the rights to conduct geological surveys and to treat and exploit the resulting natural resources, ensuring these costs are also amortised.