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Define depleting. depleting synonyms, depleting pronunciation, depleting translation, English dictionary definition of depleting. tr.v. deÂ·pletÂ·ed , deÂ·pletÂ·ing , deÂ·pletes 1. To consume or reduce to a very low amount; use up: drought that depleted the stores of grain. 2.
The depletion base is the sum of the land, development costs, and restoration minus the land's residual value. For example, Firm A bought land for $500,000 to extract a mineral. It cost the firm $10,000 to prepare the land, and this year they spent $1,000 to replenish the land.