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.

---

词条贡献者

译者Susanne，世界顶尖法学院国际税法专业，擅长翻译各种与联邦税务纠纷相关的法律文件。