allowance for depletion


allowance for depletion
эк. прир., гос. фин. налоговая скидка на истощение (природных ресурсов) (доля валового дохода от конкретного месторождения или участка добычи полезных ископаемых, не подлежащая налогообложению; применение данной налоговой скидки обусловлено постепенным истощением места добычи полезных ископаемых соответственно вложенных капитальных инвестиций; сходна с налоговой скидкой на амортизацию, которая относится к износу имущества)
Syn:
See:

Англо-русский экономический словарь.

Смотреть что такое "allowance for depletion" в других словарях:

  • Depletion allowance —   A term for either (1) a periodic assignment to expense of recorded amounts or (2) an allowable income tax deduction that is related to the exhaustion of mineral reserves. Depletion is included as one of the elements of amortization. When used… …   Energy terms

  • depletion allowance — a tax reduction allowed on income from exhaustible resources, as oil or timber. * * * In tax law, the deductions from gross income allowed investors in exhaustible commodities (such as minerals, oil, or gas) for the depletion of the deposits. The …   Universalium

  • allowance — n. taking into account 1) to make (an) allowance for (to make allowance/an allowance for inexperience; to make allowances for wear and tear) sum granted 2) to grant an allowance 3) a cost of living; depletion; trade in allowance 4) a daily;… …   Combinatory dictionary

  • depletion allowance — n. The tax deduction allowed to owners of property containing natural resources as the resources are used up. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. depletion allowance …   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

  • 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

  • Percentage Depletion — A taxable deduction that assigns a set percentage of depletion to the gross income derived from extracting fossil fuels, minerals or other nonrenewable resources from the earth. Percentage depletion is provided as an incentive for drillers and… …   Investment dictionary

  • Fasting — is primarily the act of willingly abstaining from some or all food, drink, or both, for a period of time. An absolute fast is normally defined as abstinence from all food and liquid for a defined period, usually a single day (24 hours), or… …   Wikipedia

  • oil shale — Geol. a black or dark brown shale or siltstone rich in bitumens, from which shale oil is obtained by destructive distillation. [1870 75] * * * Any fine grained sedimentary rock that contains solid organic matter (kerogen) and yields significant… …   Universalium

  • grant — Synonyms and related words: OK, accede to, accept, accommodation, accord, accord to, accordance, acknowledge, administer, admit, admit everything, admit exceptions, afford, agree provisionally, agree to, aid, alimony, allocate, allot, allotment,… …   Moby Thesaurus

  • Australia — /aw strayl yeuh/, n. 1. a continent SE of Asia, between the Indian and the Pacific oceans. 18,438,824; 2,948,366 sq. mi. (7,636,270 sq. km). 2. Commonwealth of, a member of the Commonwealth of Nations, consisting of the federated states and… …   Universalium


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