depletion reserve
depletion reserve. Accounting. A charge to income reflecting the decrease in the value of a wasting asset, such as an oil reserve.
depletion reserve. Accounting. A charge to income reflecting the decrease in the value of a wasting asset, such as an oil reserve.
wasting assets 递耗资产;减耗资产 具有一定的有限使用年限、其价值随时间逐渐减损、因而需要分期摊提或折旧的资产,例如森林、石油井、天然气井和矿石场等资本资产或固定资产。 (→amortization; depletion)
资源枯竭(减税) 英语:depletion (allowance) 法语:épuisement des ressources (amortissement pour épuisement) 德语:Substanzverringerung (Abschreibung für Substanzverringerung) 意大利语:ammortamento per esaurimento risorse 西班牙语:agotamiento (deducción, desgravación por)
depletable economic interest. A mineral-land interest subject to depletion by the removal (by drilling or mining) of the mineral that is the subject of the interest.
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conserve, vb. 1. To take care of; to care for. 2. To protect from change, destruction, or depletion. 3. To reduce or minimize the use of.