ABSTRACT: This research paper applies the resource‐event‐agent (REA) framework to model the unique patterns, in both the REA accountability and policy infrastructures, of the mining enterprise domain. A unique resource in this domain is the mineral resource (MinResc), and the acquisition and development of MinResc to prepare it for the mining conversion process requires a unique information acquisition event to create and expand an information resource entity. The physical mineral deposit entity set and the intangible information entity set are thus aggregated into a more abstract and more valuable MinResc resource. The aggregation of a physical resource and an intangible information resource into a more certain and more valuable physical resource is an extension of the REA ontology that has applications in enterprise domains outside of mining.

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