2.06.4 Depletion (1)

Question 問題、
Which of the following would NOT qualify for a depletion deduction?

A. Gas well.

B. Timber lot.

C. Oil refinery.

D. Stone quarry.

The correct answer is 正解は、[C. Oil refinery.]
ガス田 (Gas well) 木材伐採場 (Timber lot) 採石場 (Stone quarry) は天然資源なので減耗控除の対象。
石油精製所 (Oil refinery) は石油を採掘する場所ではなく精製する場所なので通常の減価償却の対象。