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.

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词条贡献者

译员Daniel，毕业于法国顶尖的高级翻译学院，专注翻译各种与数据隐私、安全及网络犯罪有关的法律文件。