Over time, those who manage the portofolios of financial instruments have dealt with changes from a reglementation, market and technology point of view. The mass capital has increased as a following of the new economy’s flows and because of the important additional values from the stock market...

A large part of fixed assets depreciate with time, a fact that requires their replacement, usually, through amortization. Amortization appears as a value equivalent of the irreversible deterioration of an asset as a result of its functioning, of the effects of natural factors, of technical...