Tax claims, usually. Spent X dollars on fuel for farming or mining? Here's Y dollars off your tax bill.
Normally, the depreciation allowance for capital investment over a period of years can only add up to the amount originally invested.
Government gives money to business = subsidy
The oil industry is the first one even if depreciation allowances are involved in the tax calculation.
Is there a word for whether the government pays to the industry or visa versa if tax and subsidy have been redefined to no longer mean that?