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	STUDIA NEGOTIA - Issue no. 1 / 2001

	Article:	AMORTISATION VERSUS VALUE DEPRECIATION. Authors: ADRIANA MIHAELA BĂDILĂ.


	Abstract: Amortisation Versus Value Depreciation. The majority of the assets of an entreprise lose their value when being used. The decrease of the accounting value of an asset could take the shape of amortisation, but also the form of value depreciation. The two types mentioned above imply some differences caused by the factors that generated them and by their accounting and fiscal consequences for the entreprise.




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