The entrepreneurs’ option for choosing the depreciation method depends also on its effects over the operational result. During the estimated life period, the straight line depreciation method affects the operating result. Using the productive method, the operating result is computed by taking into the tangible’s asset degree of participation at the operating activity. For the regression method, the operating result is computed mainly by the depreciation from the first years and the depreciation from the last years accounts only in a small percentage. If we consider the cumulated result, regardless of the depreciation used method, the effect is the same. The depreciation methods settle only the rules for the distribution of the depreciated value during the estimated useful life period.