natural resources assets	beginning balances	ending balance	natural resources liabilities and equity	beginning balances	ending balance
assets			liabilities
land resources			Payable land resources fee/tax
water resources			Payable water resources fee/tax
air resources			Payable air resources fee/tax
Forest resources			Payable forest resources fee/tax
Grassland resources			Payable grassland resources fee/tax
ocean resources			Payable ocean resources fee/tax
mineral resources			Payable mineral resources fee/tax
Wild animal resources			Payable wild animal resources fee/tax
……			total liability
			equity
			Initial natural resource capital
			Cumulative capital
			total equity
			……
Total assets			total liability and equity