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clean up & uniformity
Depletion allowance is a term for either:
'''Depletion allowance''' is a term for either:
*(1) a periodic assignment to expense of recorded amounts or
*(1) a periodic assignment to expense of recorded amounts or
The excess of estimated statutory depletion allowable as an income tax deduction over the amount of cost depletion otherwise allowable as a tax deduction, determined on a total enterprise basis.
The excess of estimated statutory depletion allowable as an income tax deduction over the amount of cost depletion otherwise allowable as a tax deduction, determined on a total enterprise basis.
[[category:accounting]]
[[Category:Accounting]]
[[category:energy]]
[[Category:Energy]]