D

• Deferred taxes

  Taxes that may be due or receivable as a result of transactions already completed, but whose future tax consequences have not been considered in the calculation of the tax due for the period.

• Depreciation

  Accounting recognition of a reduction in the value of an asset resulting from causes whose effects are not considered irreversible.

• Digitization

  Process which aims to transform an object, a tool, a process or a profession into computer code, in order to replace it and make it more efficient. In other words, digitalization is the automation of processes.