depletion reserveglossary / DEPLETION RESERVE depletion reserve. Accounting. A charge to income reflecting the decrease in the value of a wasting asset, such as an oil reserve. 词条贡献者 双语律师Jenna,国际知名法学院环境法专业,擅长翻译各类与环境、社会及管治 (ESG)相关的法律文件。
depletion reserve DEPLETION RESERVE, 耗减准备 depletion reserve 耗减准备 会计上,对折耗性资产或自然资源等,提取其收入的一部分作为该资产价值减损的反映。