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amortization

   Also found in: Medical, Legal, Financial, Encyclopedia, Wikipedia, Hutchinson 0.01 sec.
am·or·ti·za·tion  (mr-t-zshn, -môr-)
n.
1.
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.

amortization, amortisation [əˌmɔːtaɪˈzeɪʃən]
n
1. (Economics, Accounting & Finance / Banking & Finance)
a.  the process of amortizing a debt
b.  the money devoted to amortizing a debt
2. (Economics, Accounting & Finance / Banking & Finance) (in computing the redemption yield on a bond purchased at a premium) the amount that is subtracted from the annual yield Compare accumulation [3b]
amortizement , amortisement [əˈmɔːtɪzmənt] n

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
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.amortization - 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 transfers
defrayal, defrayment, payment - the act of paying money
Translations
amortization [əˌmɔːtɪˈzeɪʃən] Namortización f
amortization [əˌmɔːrtaɪˈzeɪʃən] amortisation (British) n (= paying off) [debt, cost, expenses] → amortissement m
amortization
nAmortisation f
amortization [əˌmɔːtaɪˈzeɪʃn] n (Comm) → ammortamento


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? Mentioned in ? References in periodicals archive
 
Note: Receipt of cash does not always represent all of the interest income to be reported for Federal and state income tax purposes; amortization of bond discount is also included.
Management believes that FFO is helpful to investors as supplemental performance measures because these measures exclude the effect of depreciation, amortization and gains or losses from sales of real estate, all of which are based on historical costs which implicitly assumes that the value of real estate diminishes predictably over time.
Financing was based on a10 year term with a 20 year amortization.
 
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