This paper contains theoretical results of an advanced exergy study of a double-effect series flow absorption refrigeration cycle. Traditional second law of thermodynamics analysis was performed and revealed the absorber as the component with the highest exergy destruction of the system. In the evaporator, of the exergy destruction is avoidable and almost in it’s entirety, is of endogenous nature. The highest potential for improvement of the high-pressure generator is its design and manufacture because of the endogenous exergy destruction is avoidable. A parametric study was presented to discuss the sensitivity of splitting exergy destruction concepts taking into account temperature variations in the absorber and condenser temperatures and the heat source temperature.