出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：As an expression of consumption the fixed assets in the production process, the expenses with amortization lead, because of their deducible character, to an economy of duty. The size of this economy is function of the method of amortization used and, it influences the level of the company' results. Whereas, the impact of the expenses with amortization on the results of a company is reflected by the level of the performance indicators, this paper treats and presents, in a study case, the implications of the fiscal amortization on the cash flow value added, as an indicator of performance based on value creation.
关键词：expenses with amortization; fiscality; cash flow value added.
