amortize

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am·or·tize

 (ăm′ər-tīz′, ə-môr′-)
tr.v. am·or·tized, am·or·tiz·ing, am·or·tiz·es
1. To liquidate (a debt, such as a mortgage) by installment payments or payment into a sinking fund.
2. To write off an expenditure for (an asset, especially an intangible one, such as a patent) by prorating over a certain period, usually the expected duration of the asset's benefit.

[Middle English amortisen, to alienate in mortmain, from Old French amortir, amortiss-, from Vulgar Latin *admortīre, to deaden : Latin ad-, ad- + Latin mors, mort-, death; see mer- in Indo-European roots.]

am′or·tiz′a·ble adj.

amortize

(əˈmɔːtaɪz) or

amortise

vb (tr)
1. (Banking & Finance) finance to liquidate (a debt, mortgage, etc) by instalment payments or by periodic transfers to a sinking fund
2. (Accounting & Book-keeping) to write off (a wasting asset) by annual transfers to a sinking fund
3. (Law) property law (formerly) to transfer (lands, etc) in mortmain
[C14: from Medieval Latin admortizāre, from Old French amortir to reduce to the point of death, ultimately from Latin ad to + mors death]
aˈmortizable, aˈmortisable adj

am•or•tize

(ˈæm ərˌtaɪz, əˈmɔr taɪz)

v.t. -tized, -tiz•ing.
1. to liquidate (a debt), esp. by periodic payments to the creditor.
2. to write off a cost of (an asset) gradually.
[1375–1425; < Anglo-French, Old French amortiss-, long s. of amortir literally, to kill, die < Vulgar Latin *a(d)mortīre=a-, ad- ad- + -mortīre, v. derivative of Latin mors, s. mort- death]
am′or•tiz`a•ble, adj.

amortize


Past participle: amortized
Gerund: amortizing

Imperative
amortize
amortize
Present
I amortize
you amortize
he/she/it amortizes
we amortize
you amortize
they amortize
Preterite
I amortized
you amortized
he/she/it amortized
we amortized
you amortized
they amortized
Present Continuous
I am amortizing
you are amortizing
he/she/it is amortizing
we are amortizing
you are amortizing
they are amortizing
Present Perfect
I have amortized
you have amortized
he/she/it has amortized
we have amortized
you have amortized
they have amortized
Past Continuous
I was amortizing
you were amortizing
he/she/it was amortizing
we were amortizing
you were amortizing
they were amortizing
Past Perfect
I had amortized
you had amortized
he/she/it had amortized
we had amortized
you had amortized
they had amortized
Future
I will amortize
you will amortize
he/she/it will amortize
we will amortize
you will amortize
they will amortize
Future Perfect
I will have amortized
you will have amortized
he/she/it will have amortized
we will have amortized
you will have amortized
they will have amortized
Future Continuous
I will be amortizing
you will be amortizing
he/she/it will be amortizing
we will be amortizing
you will be amortizing
they will be amortizing
Present Perfect Continuous
I have been amortizing
you have been amortizing
he/she/it has been amortizing
we have been amortizing
you have been amortizing
they have been amortizing
Future Perfect Continuous
I will have been amortizing
you will have been amortizing
he/she/it will have been amortizing
we will have been amortizing
you will have been amortizing
they will have been amortizing
Past Perfect Continuous
I had been amortizing
you had been amortizing
he/she/it had been amortizing
we had been amortizing
you had been amortizing
they had been amortizing
Conditional
I would amortize
you would amortize
he/she/it would amortize
we would amortize
you would amortize
they would amortize
Past Conditional
I would have amortized
you would have amortized
he/she/it would have amortized
we would have amortized
you would have amortized
they would have amortized
ThesaurusAntonymsRelated WordsSynonymsLegend:
Verb1.amortize - liquidate graduallyamortize - liquidate gradually      
liquidate, pay off - eliminate by paying off (debts)
Translations
amortisere

amortize

[əˈmɔːtaɪz] VTamortizar

amortize

[əˈmɔːrtaɪz] amortise (British) vt (= pay off) [+ debt, cost, expenses] → amortir

amortize

vt debtamortisieren, tilgen; costsamortisieren
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In such circumstances, the proper period for amortizing the capitalized costs of obtaining the first loan includes the term of the second loan.
Arguments centered around whether the accounting for such investments should (1) reflect the tax attributes of the investment by recognizing the tax benefits as earned and amortizing the cost of the investment over the life of the project to provide an effective yield or (2) view the investment as a real estate partnership and account for such investment in accordance with SOP 78-9.
Even so, the difference between getting an up-front deduction or amortizing it over three years is significant.