Deletion of Cash surplus value added

Comment: The concept seems better known as ''Cash Value Added'' and there are numerous sources for this such as ''http://books.google.co.uk/books?id=zTQiuDMZkpIC&pg=PA9 Performance Measures in Value Management''.  What's inexcusable here is the failure to follow our |deletion process.  |AFD is not cleanup
Stance: keep
Cited policy: Wikipedia:Articles for deletion (WP:BEFORE||WP:NOTCLEANUP)