### Question
What does qualified tertiary injectant expenses mean?


### Answer
**Qualified tertiary injectant expenses** has the following meaning in *26 U.S.C. § 193*:

> any cost paid or incurred (whether or not chargeable to capital account) for any tertiary injectant (other than a hydrocarbon injectant which is recoverable) which is used as a part of a tertiary recovery method

#### Citation:
  - *26 U.S.C. § 193*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

