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Depletion allowance (view source)
Revision as of 22:12, December 13, 2020
, 22:12, December 13, 2020no edit summary
Depletion is included as one of the elements of [[amortization]]. When used in that manner, the term depletion refers only to book depletion.
Depletion is included as one of the elements of [[amortization]]. When used in that manner, the term depletion refers only to book depletion.
The term is most commonly used in mineral industries, where reductions are made for resources extracted (such as oil and gas, or gold and silver).
== Book Depletion ==
== Book Depletion ==