oil depletion allowance

oil depletion allowance
ТЭК, гос. фин. налоговая скидка на истощение нефтяных запасов*, нефтяная налоговая скидка на истощение* (часть дохода от добычи нефти, которая не облагается налогом; обусловлена постепенным истощением нефтяных запасов и соответственно вложенных капитальных инвестиций)
See:

* * *
налоговый вычет для учета истощения нефтяных участков (США): часть дохода от продажи нефти и газа, которая не облагается налогом.

Англо-русский экономический словарь.

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

  • 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 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

  • 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 …   Useful english 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

  • Chronology of world oil market events (1970-2005) — Basic OverviewThe 1970s See: 1970 1979 world oil market chronology 1970*January 1: U.S. Federal oil depletion allowance reduced from 27.5 to 22.0 percent. *May 3: TAP line from Saudi Arabia to the Mediterranean interrupted in Syria, creating all… …   Wikipedia

  • Chronology of world oil market events (1970–2005) — Contents 1 Basic overview 2 The 1970s 2.1 1970 2.2 1971 …   Wikipedia

  • 1970-1979 world oil market chronology — 1970= *January 1: U.S. Federal oil depletion allowance reduced from 27.5 to 22.0 percent. *May 3: TAP line from Saudi Arabia to the Mediterranean interrupted in Syria, creating all time tanker rate highs from June to December. *September 4:… …   Wikipedia

  • 1975 world oil market chronology — *January 1: U.S. Federal oil depletion allowance eliminated for large producers. *January 13: Business Week publishes Kissinger interview hinting at military action against oil countries in case of actual strangulation. *April 7 15: Preliminary… …   Wikipedia

  • 1970 world oil market chronology — *January 1: U.S. Federal oil depletion allowance reduced from 27.5 to 22.0 percent. *May 3: TAP line from Saudi Arabia to the Mediterranean interrupted in Syria, creating all time tanker rate highs from June to December. *September 4: Libya… …   Wikipedia


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