- percentage depletion
1) процент на истощение недр (законодательно устанавливаемый процент валовой выручки, не облагаемый подоходным налогом)
2) налоговая скидка на истощение природных ресурсов
Большой англо-русский и русско-английский словарь. 2001.
percentage depletion
Смотреть что такое "percentage depletion" в других словарях:
Percentage Depletion — A taxable deduction that assigns a set percentage of depletion to the gross income derived from extracting fossil fuels, minerals or other nonrenewable resources from the earth. Percentage depletion is provided as an incentive for drillers and… … Investment dictionary
percentage depletion — See depletion … Black's law dictionary
percentage depletion — A specified percentage of a taxpayer s gross income from oil and gas wells, other natural deposits, or timberlands. W. D. Haden Co. v Commissioner (CA5) 321 F2d 169 … 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 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 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
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 — 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
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 — 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
