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Related to amortization: depreciation, EBITDA, Amortization schedule


 (ăm′ər-tĭ-zā′shən, ə-môr′-)
a. The act or process of amortizing.
b. The money set aside for this purpose.
2. In reckoning the yield of a bond bought at a premium, the periodic subtraction from its current yield of a proportionate share of the premium between the purchase date and the maturity date.


(əˌmɔːtaɪˈzeɪʃən) or


1. (Banking & Finance)
a. the process of amortizing a debt
b. the money devoted to amortizing a debt
2. (Banking & Finance) (in computing the redemption yield on a bond purchased at a premium) the amount that is subtracted from the annual yield. Compare accumulation3b
amortizement, amortisement n


(ˌæm ər təˈzeɪ ʃən, əˌmɔr-)

also am•or•tize•ment

(-ˈtaɪz mənt, əˈmɔr tɪz-)

1. an act or instance of amortizing a debt or other obligation.
2. the sums devoted to this purpose.

amortization, amortizement

the paying off of a debt in equal installments composed of gradually changing amounts of principal and interest.
See also: Finance
the transfer or sale of property in mortmain.
See also: Property and Ownership
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.amortization - the reduction of the value of an asset by prorating its cost over a period of yearsamortization - the reduction of the value of an asset by prorating its cost over a period of years
reduction, step-down, diminution, decrease - the act of decreasing or reducing something
2.amortization - payment of an obligation in a series of installments or transfersamortization - payment of an obligation in a series of installments or transfers
defrayal, defrayment, payment - the act of paying money


[əˌmɔːtɪˈzeɪʃən] Namortización f


[əˌmɔːrtaɪˈzeɪʃən] amortisation (British) n (= paying off) [debt, cost, expenses] → amortissement m


nAmortisation f


[əˌmɔːtaɪˈzeɪʃn] n (Comm) → ammortamento
References in periodicals archive ?
Classes A and B certificate holders will receive monthly interest payments of one-month London Interbank Offered Rate (LIBOR) plus three and 14 basis points, respectively, throughout the revolving and accumulation periods, and on the expected final payment date, provided an early amortization event does not occur.
For each field test company, alternative amortization techniques and periods were used to amortize the transition obligation, including: * 30-year straight-line amortization.
This item provides a summary of how to handle one of the most common issues that arise when purchasing or selling bonds--discount and premium amortization.
The depreciation-amortization impact ratio shows the percentage of cash from operations resulting from add-backs of depreciation and amortization.
Additionally, investors are protected from a deterioration in asset quality, seller insolvency or servicer default by early amortization triggers.
Expenses eligible for the 60-month amortization include start-up and investigatory expenses, such as due diligence.
Leonard Podolin, chairman of the American Institute of CPAs tax executive committee, testified before the Senate Finance Committee in support of legislation to allow the amortization of intangible assets.
Included in the depreciation and amortization for the purpose of calculating EBITDA is depreciation of vessels, including capital improvements and amortization of mortgage fees.
Financing was based on a 10 year term with a 25 year amortization.
The TEXPERS assessment is based on information requests it made of the PRB for standardized year-over-year comparisons of pension funds' amortization periods, as presented in PRB Actuarial Valuation Reports for the previous five years.
A $570,000 new mortgage for a 5-year arm, 10 year balloon, 25 year amortization schedule on a 12 unit, walk-up building in Brooklyn, NY.
Thus, for a taxpayer to be entitled to an amortization deduction on an amortizable Sec.