cost depletion
cost depletion 〈美〉成本耗损 在对矿产或林业等易耗竭而难更新的自然资源经营者征收联邦所得税时所给予的课税优惠。
Search Results for: DEPLETION
depletion allowance
A tax deduction for the owners of oil, gas, mineral, or timber resources corresponding to the reduced value of the property resulting from the removal of the resource. [Cases: Internal Revenue 3490, 3501, 3504. C.J.S. Internal Revenue §§ 261–265.]
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depletion
depletion, n. An emptying, exhausting, or wasting of an asset, esp. of a finite natural resource such as oil. — deplete, vb. — depletive, adj.
depletion allowance
depletion allowance 折耗备抵；耗减扣除 税法中允许石油、天然气、矿产和林木的所有者就所消耗的资源进行扣除。
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cost depletion
cost depletion. Oil & gas. The recovery of an oil-and-gas producer’s basis (i.e., investment) in a producing well by deducting the basis proportionately over the producing life of the well. Treas. Reg. § 1.611–2. Cf. PERCENTAGE DEPLETION . “Under cost depletion, the taxpayer in an oil and gas property deducts the basis in the property
cost depletion
Oil & gas. The recovery of an oil-and-gas producer’s basis (i.e., investment) in a producing well by deducting the basis proportionately over the producing life of the well. Treas. Reg. § 1.611–2. Cf. PERCENTAGE DEPLETION.
percentage depletion
percentage depletion. Oil & gas. A method of allowing a taxpayer who owns an economic interest in a producing oil or gas well to deduct a specified percentage of the gross income from the well in lieu of depleting the actual basis. 23 USCA § 611. Cf. COST DEPLETION.
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percentage depletion
percentage depletion 百分率耗减法 一种确定自然资源的耗减扣除费用〔depletion allowance〕的方法。即在税法中规定不同种类的矿产或其他自然资源的耗减费用扣除比率，将该比率乘以纳税期间从该资源的开采中取得的预计毛收入。亦称法定耗减法〔statutory depletion〕，与成本耗减法〔cost depletion〕相对。
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