Accumulated Depletion is used by all companies with natural

Accumulated depreciation

is a contra asset account

(The amount of a long term asset\'s cost that has been allocated to Depreciation Expense since the time that the asset was acquired. Accumulated Depreciation is a long-term contra asset account (an asset account with a credit balance) that is reported on the balance sheet under the heading Property, Plant, and Equipment)

2) goodwill

Can only be identified with the business as a whole

(Goodwill arises when one company acquire another company, in which other intangible assets are difficult to identify or measure

Goodwill can only be identified with the business as a whole
It can only be sold if selling the business)