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This question appears to be about a tax calculation: note the phrase "calculate the deductions allowed".

While questions about the economics of taxes are clearly on-topic in Economics SE, I'm not sure that we have any guidance on whether questions about the calculation of tax liabilities are on-topic. Questions about personal taxation are probably more appropriate for Personal Finance and Money SE, but what about questions on company taxation?

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This would not be on topic because it is accounting question. Accounting deals not just with recording and journalizing transactions, but also with preparation of income statements or calculation of tax liabilities (the factor depletion is an accrual accounting method - see here) and our help center states that:

Accounting: Accounting is a separate discipline, and there is no StackExchange site dedicated to that matter yet.

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