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A major failing of many evaluations is that the evaluator never learned
Percentage Depletion
A tax deduction method allowing businesses to account for the decrease of reserves in natural resources through a percentage of the revenue generated from those resources.
Cost Depletion
An accounting method used for allocating the cost of natural resources (like timber, oil, or minerals) over the period that they are extracted and sold.
Income Tax Allocation
The process of assigning income taxes to different departments, periods, or product lines in financial accounting.
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