Amortizations is the loss of the value of assets or liabilities over time. This loss, which must be reflected in the accounts, must take into account changes in the market price or other reductions in value.

2.                   Net profit

Net profit is the result of subtracting, from all the income of the company, the expenses derived from the activity.

3.                   Retained earnings

Retained earnings are net profits that are not shared among shareholders and that the company decides to reinvest.

4.                   Deductible expense

A deductible expense is one that, because it is linked to the economic activity of a self-employed person or company, is susceptible to being deducted fiscally.

5.                   Financial expenditure 

They are expenses that come from third-party resources with which a self-employed person or company finances its activity.