Capital expenditure is one of the main magnitudes to be measured in a business plan because, depending on its measurement, its need for financing and demand for the sufficient resources to compensate it will be determined. Due to this, an adequate depreciation of the asset entails efficient management of them, the determination of a trustworthy accounting result, and consequently, a better estimation of future budgets in this field.

In this respect, VALTECSA has extensive experience in the internal and external analysis of a wide range of fields through the completion of studies on useful lives and depreciation policies, thanks to which there are improvements in the following areas:

  • Result adjustments.
  • Maximisation of the tax shield linked to depreciation.
  • Reinvestment policies.
  • Anticipation of losses and implications on insurance premiums.
  • Cutting-edge research on industry trends.
  • Support contributions before third parties in the Annual Activities Report.

Similarly, in regards to intangible assets, it goes into detail about possible determination of evidence that can justify, where appropriate, a different useful life from that determined in the current accounting and taxation regulations.


  • Financial and accounting management
  • Operative and maintenance management
  • Stockholders and investors

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