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。
cost depletion
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.