### Question
Can you define what geothermal deposit means?


### Answer
**Geothermal deposit** is defined as the following in *26 U.S.C. § 613*:

> a geothermal reservoir consisting of natural heat which is stored in rocks or in an aqueous liquid or vapor (whether or not under pressure)

#### Citation:
  - *26 U.S.C. § 613*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter I-Natural Resources > PART I-DEDUCTIONS**

