From my anecdotal experience over the years, the Deluxe interview has a box that does allow depletion entry in the Royalty Expenses interview, but does not automatically calculate and enter it. So with Deluxe I always entered it manually. In contrast, for the years I've used Premier or higher, Premier does calculate and enters the depletion in the box. That minor convenience alone is not worth the upgrade. Deluxe can handle it fine with a simple calculation.
