Research problem: what happens to union assets in case of extinction, dissolution

It is understood that and interpreting the heritage, both for profit entities and for non-profit entities. Given the importance of the role of union entities, and show the impacts of expenses on social assets. Aiming at transparency in the accounts of entities and their purpose (social well-being, quality of life). The adopted methodology was a study with qualitative, exploratory and descriptive characteristics. Finally, the results of the surveys show that the entities under study generated positive and negative economic results, that is, in some years, the revenues generated by the entity have not covered the constituted expenses. This result can be the result of poor planning for decision making.