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Theoretical and Applied Economics
No. 7 / 2012 (572)

The amortization of fixed assets in terms of deferred taxes

“Ştefan cel Mare” University of Suceava

Abstract. The effects of amortization on the presentation of the financial statements are quite noticeable when calculating the profit before tax as well as for its recognition in the balance sheet. Accounting amortization changes the value of the fixed assets itemized in the assets column, while the related expense changes the profit and loss account. Tax amortization does not affect the performance of the enterprise, but only the taxable amounts. The differences between accounting amortization and tax amortization generate temporary differences that are either taxable or deductible, and these are matters that will be analysed under circumstances when the deferred tax method is applied. The recognition of the value of the deferred tax in the profit and loss account for each type of temporary difference would be a step towards the separation of financial accounting from taxation.

Keywords: amortization; revaluation; liabilities; assets; fixed assets; deferred tax.

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