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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 ?
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Thus, for a taxpayer to be entitled to an amortization deduction on an amortizable Sec.
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To gain the corporate community's acceptance for the highly controversial rule, the FASB in early spring softened the blow by attaching the elimination of required goodwill amortization.
The interim financing has a floating interest rate and an interest-only amortization.
On September 29, 1997, Tax Executives Institute submitted the following comments to the Internal Revenue Service on proposed regulations under sections 167 and 197 of the Internal Revenue Code, relating to the amortization of certain intangible property.
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The loan was placed for a ten year term with a 30 year amortization schedule with a fixed interest rate for seven years.
Also, allowable depreciation, amortization or depletion deductions are treated as RBIL except to the extent the loss corporation establishes that the amount of the deduction is not attributable to the asset's built-in loss on the change date.
Further, they believe most analysts will ignore the annual goodwill amortization "drag" and instead focus on the new company's cash earnings disclosure.