The finished product, in turn corresponds to an investment of the company, until it is vendido. The ambient expenses of a company, in its majority mention investments to it of costs (MARTINS apud MOURA, 2006, p.81). In the productive process of a company she is necessary to verify the damages that will be able to affect the environment, also keeping the productive activities in the control through an ambient management directed to get information on the costs and expenditures of a company. The evaluation and the monitoramento of the activities are tied with the costs and expenditures being necessary its register. The ambient expenditure understands the ambient expenses of man power and in the maintenance of politics and programs, in the ambient management. Expenditure is the values consumed directly or indirectly for the attainment of the prescription, as for example, the expenses with financings, advertising and commission of salesmen.

The expenditures reduce the patrimony eliminate of the company, however, it represents necessary sacrifices in process of prescription attainment (MOURA, 2006, p.81). AMBIENT ASSET the ambient assets are goods acquired for an entity, with the purpose to control, to preserve and to recoup the environment. The characteristics of the ambient assets vary of a company for another one, therefore differences in the way exist that if protects, controls and preserves the environment. In accordance with Ribeiro (2006, P. 63) ' ' Asset Ambient the available right goods and for the companies are all, who can generate economic benefits in future exercises that they aim at to the preservation, protection and recovery of the environment ' '. AMBIENT LIABILITIES the ambient liabilities are any short obligation of or long stated period, used to promote investments for directed actions to extinguish or to brighten up, the actual damages in the environment. In it practises the ambient liabilities corresponds with treatments of contaminated areas, fines for not the observance of the environmental laws, responsibility for the caused physical damage.