The present paper analyzes the accounting and fiscal aspects of the elimination operation for tangible fixed assets that are partially amortized. For this purpose, we have started from the definition of the elimination operation and observations have been made regarding the capacity to approve the elimination of fixed assets. Two ways have been presented to solve the operation of removing fixed assets that have not been fully amortized from accounting. A fiscal analysis has been outlined regarding: the contribution to the environment fund, adjusting the value added tax and the fiscal deductibility of expenses, that can be diminished with the value that has not been amortized.

elimination, tangible fixed assets, VAT adjustment, fiscally deductible, tax, contribution