Why depreciation is not charged on land?

Wahat will be the treatment of that land which is used for mining..............now whether depreciation will be charged? If yes...on what basis.....???

depreciation on mining will be depend on the cost of the land  purchased which would be divided by the amount of minerals which is estimated to be extracted and this has to be multiply by the actual amount of minerals extracted to arrive at depreciation on mining

THEREFORE DEPN= COST OF LAND                  * ACTUAL MINERAL EXTRACTED

                                           ESTIMATED AMOUNT

                                            OF MINERALS TO BE EXT

sivaram ACCOUNTS EXECUTIVE [ Scorecard : 4551]	Posted about a month ago
	Land generally has appreciated value as compared to other assets

Well Mr. shivaram as per your explanation land will generally not reduce the value. let me explain one example. In our A.P people want separate Telanga as a state. if govt. suddenly declares that they are giving Telangana generally land rates will reduce in Our Hyderabad premises. Now do we appreciate the land value or depreciate the value or it should be stable? pls explain..............