development costs


development costs

Accounting dictionary. 2014.

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  • Development costs —   Costs incurred to obtain access to proved reserves and to provide facilities for extracting, treating, gathering, and storing the oil and gas. More specifically, development costs, depreciation and applicable operating costs of support… …   Energy terms

  • development costs — See research and development costs …   Big dictionary of business and management

  • Tangible development costs —   Costs incurred during the development stage for access, mineral handling, and support facilities having a physical nature. In mining, such costs would include tracks, lighting equipment, ventilation equipment, other equipment installed in the… …   Energy terms

  • research and development costs — The costs to a company of its research and development. Statement of Standard Accounting Practice 13, Accounting for Research and Development, distinguishes between pure research, applied research, and development. • Pure research is original… …   Accounting dictionary

  • research and development costs — The costs to a company of its research and development. Statement of Standard Accounting Practice 13, Accounting for Research and Development, distinguishes between pure research, applied research, and development. • Pure research is original… …   Big dictionary of business and management

  • Intangible drilling and development costs — (IDC)   Costs incurred in preparing well locations, drilling and deepening wells, and preparing wells for initial production up through the point of installing control valves. None of these functions, because of their nature, have salvage value.… …   Energy terms

  • mine development costs — As a deduction from gross income, payments made, or debts incurred, for the development of a natural deposit of minerals after existence of minerals in commercially marketable quantities has been disclosed. Internal Revenue Code § 616 …   Ballentine's law dictionary

  • development — I (building) noun commercial building, construction, creation of housing project, development of industrial sites, erection, house building program, housing, industrial area, industrial building, institution of commercial sites, residential… …   Law dictionary

  • development economics — development economics, an economic analysis of industrial development that includes costs and benefits to a particular society: »The system is intended to foster a new perspective of development economics by making explicit the costs of… …   Useful english dictionary

  • Development aid — Development aid, German stamp (1981). Development aid or development cooperation (also development assistance, technical assistance, international aid, overseas aid, Official Development Assistance (ODA) or foreign aid) is aid given by… …   Wikipedia