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- W78025088 abstract "The reclamation of coal strip-mined land is used to illustrate the controversy over when reclamation costs should be recognized as a tax-deductible expense by extractive industries. Arguments favoring three different methods are presented along with the results of several lawsuits. Contrary to the Internal Revenue Service's position, cost accrual and a deduction of a units-of-production basis is determined to be the best accounting strategy. Congressional action could eliminate the legal conflicts by setting statutory authority to allow accrued cost to be deducted. (DCK)" @default.
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- W78025088 date "1980-06-01" @default.
- W78025088 modified "2023-09-26" @default.
- W78025088 title "Controversy concerning the accrual of reclamation costs" @default.
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