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Oil depletion allowance : ウィキペディア英語版 | Oil depletion allowance The oil depletion allowance in American (US) tax law is an allowance claimable by anyone with an economic interest in a mineral deposit or standing timber.〔(IRS publication 535 ), Chapter 9〕 The principle is that the asset is a capital investment that is a wasting asset, and therefore depreciation can reasonably be offset (effectively as a capital loss) against income. The oil depletion allowance has been subject of interest, for two main reasons. Firstly the relationship of big oil with the US government. Secondly the fact that one of the two methods of claiming the allowance makes it possible to write off more than the whole capital cost of the asset. ==Depletion calculation== Two methods of depletion calculations are available, detailed regulations determine which can be used, but in some circumstances the asset owner can choose.〔
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Oil depletion allowance」の詳細全文を読む
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