Abstract In this study the topic of the amortization appli- cation in mining businesses is examined. Mining sector is a sector which undertakes important roles such as presenting input to the other sectors, increasing employment, mobilizing export and contributing to the economic and social development of the country by maintai- ning regional development. This sector s activity area is different from other sectors. For this reason, in terms of amortization application, mines are dealt differently from other assets in tax procedural law. In mining businesses amortisation techniques are applied according to normal amortisation and production unit. The assets which are subject to amortisation in mining businesses are not only comprised of machines and equipment used. The expenditure which arises during the application of mining activities is taken to active under some specific conditions and is subject to amortisation. In conclusion it is seen that regarding the amor- tisation of special depleteble assets such as mines, it is more appropriate to apply amortisa- tion technique according to production unit. In this technique constant expenditure transforms to variable expenditure. Also it can be said that this technique gives more accurate results in comparison with other techniques in identifica- tion of value loss. This situation is very important to reflect the truth in terms of financial state- ments.