depletion account

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• Depletion (accounting) — 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… …   Wikipedia

• Depletion region — In semiconductor physics, the depletion region, also called depletion layer, depletion zone, junction region or the space charge region, is an insulating region within a conductive, doped semiconductor material where the mobile charge carriers… …   Wikipedia

• Depletion — An accrual accounting method that companies use to allocate the cost of extracting natural resources such as timber, minerals and oil from the earth. Depletion is calculated for tax deduction and bookkeeping purposes. Unlike depreciation and… …   Investment dictionary

• Depletion factor —   The multiplier applied to the tonnage produced to compute depletion. This multiplier takes into account both the tonnage recovered and the tonnage lost due to mining. The depletion factor is the reciprocal of the recovery factor in relation to… …   Energy terms

• depletion reserve — An account used in connection with diminishing assets such as mines, timber, etc. to reflect the depletion of the asset. + depletion reserve In accounting, a charge to income to reflect the decrease in value of a wasting asset such as an oil well …   Black's law dictionary

• Ozone depletion — Image of the largest Antarctic ozone hole ever recorded (September 2006) Ozone depletion describes two distinct but related phenomena observed since the late 1970s: a steady decline of about 4% per decade in the total volume of ozone in Earth s… …   Wikipedia

• environment — environmental, adj. environmentally, adv. /en vuy reuhn meuhnt, vuy euhrn /, n. 1. the aggregate of surrounding things, conditions, or influences; surroundings; milieu. 2. Ecol. the air, water, minerals, organisms, and all other external factors… …   Universalium

• Antarctica — /ant ahrk ti keuh, ahr ti /, n. the continent surrounding the South Pole: almost entirely covered by an ice sheet. ab. 5,000,000 sq. mi. (12,950,000 sq. km). Also called Antarctic Continent. * * * Antarctica Introduction Antarctica Background:… …   Universalium

• Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… …   Wikipedia

• Peak oil — A logistic distribution shaped production curve, as originally suggested by M. King Hubbert in 1956 …   Wikipedia

• Overpopulation — Graph of human population from 10,000 BC–2000 AD showing the unprecedented population growth since the 19th century Overpopulation is a condition where an organism s numbers exceed the carrying capacity of its habitat. The term often refers to… …   Wikipedia