(2002/05/28 更新)

同學回應－１：[892會三ＣAIS第8組](90/4/25)

　在原油、天然氣產業中，無形的開發成本通常從成本發生當期的應稅淨利中扣除。但是基於財務會計目的將這成本資本化，且在其相關泉源的剩餘價值年限中攤銷。問題之所在的是，是否稅賦上這些成本的流動減項所造成稅上的影響，應被遞延攤銷至成本的相關剩餘年限中？

　為了所得稅目的而使用百分比折耗的相互作用，造成其他項目有相似的或相反的影響，委員會已經決定有關於這個問題的任何結論，予以順延處理，直到對於該產業上有完善紀錄的會計發現之研究，才會對此課題之意見發布出來。

原文資料如下：

FASB NO.9(APB NO.11):

  Intangible development costs in the oil and gas industry are commonly deducted in the determination of taxable income in the period in which the costs are incurred. Usually the costs are capitalized for financial accounting purposes and are amortized over the productive periods of the related wells. A question exsits as to whether the tax effects of the current deduction of these costs for tax purposes should be deferred and amortized over the productive periods of the wells to which the costs relate. Other items have a similar, or opposite, effect because of the interaction with ‘percentage’ depletion for income tax purposes. The Board has decided to defer any conclusion on these questions until the accounting research study on extractive industries is completed and an Opinion is issued on that subject.

出處:

•    APB Accounting Principles-----APB NO.11 
    (Special areas requiring further study)

• FASB NO.9-----參考APB NO.11

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