depletion
depletion definition - finance
An
accounting method used by mining, oil, or other natural resource companies to
write off natural resource assets such as oil, gas, precious metals, or
minerals as they are withdrawn from the ground. Depletion functions much like
depreciating a building or equipment to reflect the fact that its value
decreases over time. Depletion is a non-cash expense that is deducted from
revenues; it increases expenses and thus lowers net income.
Webster's New World Finance and Investment Dictionary Copyright © 2003 by Wiley Publishing, Inc., Indianapolis, Indiana.
Used by arrangement with John Wiley & Sons, Inc.
Comments
Improve this definition.
Browse dictionary definitions near depletion
Share on Facebook