cost depletion method

cost depletion method
метод определения истощения природных ресурсов

English-russian accounting dictionary. 2014.

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  • Cost Depletion — One of two accounting methods used to allocate the costs of extracting natural resources, such as timber, minerals and oil, and to take those costs as a tax deduction. Cost depletion looks at the total amount of the resource to be extracted, how… …   Investment dictionary

  • Depletion (accounting) — Depletion is an accounting concept used most often in mining, timber, petroleum, or other similar industries. The depletion deduction allows an owner or operator to account for the reduction of a product s reserves. Depletion is similar to… …   Wikipedia

  • Depletion — An accrual accounting method that companies use to allocate the cost of extracting natural resources such as timber, minerals and oil from the earth. Depletion is calculated for tax deduction and bookkeeping purposes. Unlike depreciation and… …   Investment dictionary

  • cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond …   Black's law dictionary

  • cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond …   Black's law dictionary

  • Depletion gilding — is a method for producing a layer of nearly pure gold on an object made of gold alloy by removing the other metals from its surface. It is sometimes referred to as a surface enrichment process.[1] Contents 1 Process 2 Variations 3 …   Wikipedia

  • depletion — An emptying, exhausting or wasting of assets. A reduction during taxable year of oil, gas or other mineral deposits or reserves (i.e., wasting assets) as a result of production. The process by which the cost or other basis of a natural resource… …   Black's law dictionary

  • depletion — An emptying, exhausting or wasting of assets. A reduction during taxable year of oil, gas or other mineral deposits or reserves (i.e., wasting assets) as a result of production. The process by which the cost or other basis of a natural resource… …   Black's law dictionary

  • Cost basis — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • Uranium depletion — is the inescapable result of extracting and consuming uranium since it is a finite resource. The journal Environmental Science and Technology argues that the availability of high grade uranium ore will deplete over time making the fuel more… …   Wikipedia

  • Ozone — For other uses, see Ozone (disambiguation). Ozone …   Wikipedia


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