- cost depletion
- налоговая скидка на истощение природных ресурсов (законодательно устанавливаемый процент валовой выручки, не облагаемый подоходным налогом) Syn : percentage depletion
Большой англо-русский и русско-английский словарь. 2001.
cost depletion
Смотреть что такое "cost depletion" в других словарях:
Cost Depletion — One of two accounting methods used to allocate the costs of extracting natural resources, such as timber, minerals and oil, and to take those costs as a tax deduction. Cost depletion looks at the total amount of the resource to be extracted, how… … Investment dictionary
cost depletion — A deduction for federal income tax allowed an owner of mineral or timber property. IRC § 612 … Ballentine's law dictionary
Depletion (accounting) — Depletion is an accounting concept used most often in mining, timber, petroleum, or other similar industries. The depletion deduction allows an owner or operator to account for the reduction of a product s reserves. Depletion is similar to… … Wikipedia
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
Depletion allowance — A term for either (1) a periodic assignment to expense of recorded amounts or (2) an allowable income tax deduction that is related to the exhaustion of mineral reserves. Depletion is included as one of the elements of amortization. When used… … Energy terms
cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond … Black's law dictionary
cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond … Black's law dictionary
Depletion gilding — is a method for producing a layer of nearly pure gold on an object made of gold alloy by removing the other metals from its surface. It is sometimes referred to as a surface enrichment process.[1] Contents 1 Process 2 Variations 3 … Wikipedia
depletion — de·ple·tion /di plē shən/ n: the reduction of the value of the assets of a company engaged in removing natural resources (as by mining) because of the decrease over time of the natural resources (as coal) available in or on the land being worked… … Law dictionary
depletion — An emptying, exhausting or wasting of assets. A reduction during taxable year of oil, gas or other mineral deposits or reserves (i.e., wasting assets) as a result of production. The process by which the cost or other basis of a natural resource… … Black's law dictionary
depletion — An emptying, exhausting or wasting of assets. A reduction during taxable year of oil, gas or other mineral deposits or reserves (i.e., wasting assets) as a result of production. The process by which the cost or other basis of a natural resource… … Black's law dictionary
