Depletion Expense

Lesson Summary-Depletion Expense under Cambodia Tax

• -Depletion Expense is used for natural resource.
• -Cost for exploration and development is depleted (Amortisable) with reference to the exploitation of the relevant natural resource.

Note:

• -Word “Depletion expenses” are used for natural resources.
• -Word “Depreciation expense” are used for tangible assets such as Fixed Asset Class 1,2,3 and 4.
• -Word “Amortization expenses” are used for intangible assets.