- depletion deductions
- отчисления на истощения недр ;
Англо-Русский словарь финансовых терминов. 2000.
Англо-Русский словарь финансовых терминов. 2000.
depletion allowance — a tax reduction allowed on income from exhaustible resources, as oil or timber. * * * In tax law, the deductions from gross income allowed investors in exhaustible commodities (such as minerals, oil, or gas) for the depletion of the deposits. The … Universalium
Depletion — An accrual accounting method that companies use to allocate the cost of extracting natural resources such as timber, minerals and oil from the earth. Depletion is calculated for tax deduction and bookkeeping purposes. Unlike depreciation and… … Investment dictionary
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adjusted basis — see basis 3 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. adjusted basis n … Law dictionary
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