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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.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.


A. ADJamortizable
B. CPD amortizable loan Npréstamo m amortizable
Collins Spanish Dictionary - Complete and Unabridged 8th Edition 2005 © William Collins Sons & Co. Ltd. 1971, 1988 © HarperCollins Publishers 1992, 1993, 1996, 1997, 2000, 2003, 2005
References in periodicals archive ?
The goodwill and going concern value were not amortizable. One exception to this rule was that noncompetition agreements entered into by the selling business or its owner(s) were amortizable over the term of the agreement.
The Proposed Regulations would apply the BEAT to nonrecognition transactions if such transactions import depreciable or amortizable property into the U.S.
Further, other benefits of the transaction are expected cash tax benefits of an estimated USD16m annually, with a net present value of about USD150m, associated with a section 338(h) (10) election that creates a depreciable/ amortizable "stepped-up" tax basis (to fair market value) in some Taylor US assets; targeted synergies of over USD15m; EPS profitable within the first year of acquisition; Middleby Debt to EBITDA leverage ratio after transaction will be under 3.0 times by end of 2018; expected interest cost of LIBOR + 1.625% at transaction close; and estimated annual non-cash depreciation and amortization of USD25 to USD30m.
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.
Exchange Group 3 would include intangibles such as the amortizable vineyard appellation.
More importantly, Mendez Galain pointed out, revamping the energy program will eliminate any possibility that the country could be left without energy, become paralyzed, or be forced to operate above amortizable costs.
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 amortizable parameter for facility (Ap_F) is computed differently from that of server (Ap_S) owing to the different amortization periods.
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).