折耗的中文解释
会计上记录荒废中的资产(如矿藏或天然气田)价值损耗的一个指标。与此相对的折旧(depreciation)是记录有形资产价值的下降,摊销(amortization)则是记录无形资产价值的下降。
Depletion的英文解释
Depletion is an accounting
measure that records the loss of value of a
wasting asset, such as mines and gas reserves. In contrast, the
reduction of the value of tangible assets is
depreciation and the
reduction of the value of intangible assets is amortization.