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 (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.


A. ADJamortizable
B. CPD amortizable loan Npréstamo m amortizable
References in periodicals archive ?
721(c) property is an amortizable intangible with zero tax basis and a Sec.
CPAs should always look at the detail and supplementary information provided, in order to gather all of the information regarding amortizable bond premiums for the respective tax year.
The transaction is expected to close during the third quarter of 2013, and CoreLogic says it expects to realize cash tax benefits from certain acquired amortizable intellectual property, amortizable goodwill and net operating loss carry-forwards with an estimated present value of approximately $115 million.
The IRS determined that the covenant was an IRC [section] 197 intangible and therefore amortizable by Recovery over 15 years.
Because the Transaction Cost Regulations do not require a taxpayer undertaking a covered transaction to capitalize amounts incurred for non-inherently facilitative activities performed before the bright line dale, a taxpayer must analyze whether such costs are deductible or amortizable under IRC sees.
Unrestricted cash payments to a tenant generally are amortizable by the landlord over the lease term (including reasonably certain renewals).
Must basis be reduced by the amount of amortizable premium?
Therefore, the right to use an AVA designation is a [section] 197 intangible, and the amount of the vineyard's purchase price allocated by Taxpayer to the right to use the AVA designation is an amortizable [section] 197 intangible.
Goodwill is not amortizable but is subject to an annual impairment test, Primary Financial said.
2) To the extent that the costs are treated as creating a new asset, the Notice asks whether the asset should be amortized and the appropriate amortizable useful life.
Many costs to launch a country are one-time expenses, If the initial start-up costs were amortizable over your future business, it would certainly be wiser to seek markets with the potential of more shops instead of less.
As a result, companies and their auditors find themselves pressured to either underestimate the value of their amortizable intangible assets, or to simply attribute them all to "goodwill" and not amortize them at all.