期刊名称:Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN:1223-365X
电子版ISSN:1843-3723
出版年度:2012
卷号:3
页码:1-12
语种:English
出版社:Universitaria Craiova
摘要:On this paper we highlighted the importance and role of depreciation in a company based on the amortization regime applied by each company separately and its implications for self-financing capacity.I also highlighted the tax savings resulting from the amortization process,making the final comparison between tax savings and equivalent amount of shortterm bank loans,resulting from this comparison because of the economy and the credit neapelării by these companies.