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| has gloss | eng: Depletion is an accounting concept used most often in mining, timber, petroleum, or other similar industries. The depletion deduction allows an owner or operator to account for the reduction of a product's reserves. Depletion is similar to depreciation in that, it is a cost recovery system for accounting and tax reporting. For tax purposes, there are two types of depletion; cost depletion and percentage depletion. |
| lexicalization | eng: depletion |
| lexicalization | eng: Tax depletion |
| instance of | e/Generally Accepted Accounting Principles |
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