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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.


(əˈmɔːtaɪz) or


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
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014


(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.
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.


Past participle: amortized
Gerund: amortizing

I amortize
you amortize
he/she/it amortizes
we amortize
you amortize
they amortize
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
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
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
Collins English Verb Tables © HarperCollins Publishers 2011
ThesaurusAntonymsRelated WordsSynonymsLegend:
Verb1.amortize - liquidate graduallyamortize - liquidate gradually      
liquidate, pay off - eliminate by paying off (debts)
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.


[əˈmɔːtaɪz] VTamortizar
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


[əˈmɔːrtaɪz] amortise (British) vt (= pay off) [+ debt, cost, expenses] → amortir
Collins English/French Electronic Resource. © HarperCollins Publishers 2005


vt debtamortisieren, tilgen; costsamortisieren
Collins German Dictionary – Complete and Unabridged 7th Edition 2005. © William Collins Sons & Co. Ltd. 1980 © HarperCollins Publishers 1991, 1997, 1999, 2004, 2005, 2007
References in periodicals archive ?
* If you pay more than face value to buy tax-exempt bonds, you must amortize the premium each year.
An individual who purchased a taxable bond at a premium (that is, at an amount in excess of its face value), whether or not on original issue, may elect to amortize the premium over the remaining life of the bond (or in some cases, until an earlier call date).2 If the election to amortize bond premium is not made, the premium is recovered as part of the owner's basis in the bond, if the bond is sold for as much as or more than it cost, or is deducted as a capital loss if the bond is redeemed at face value or sold for less than the basis.
Prior to its enactment in 1993, entities that acquired another trade or business faced the heavy burden of a two-pronged test to amortize acquired intangibles.
Companies use the useful life of assets to guide their decisions on whether or not to amortize them on their financial statements.
Rather, the first loan's points continue their amortization and the new loan's points also begin to amortize.
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.
auditor's London and Paris offices, amortize goodwill over 20 years in accordance with FRS 10 and IAS 22, and issue audited financial statements in their home countries.
To amortize debt issuance costs, however, X reduces the issue price by the $130,000 of debt issuance costs, resulting in an issue price of $9.87 million.
The "Amortized Amount" is the payment required to amortize the Initial Balance over its estimated productive life.
The revenue procedure is intended by the IRS to provide the exclusive procedures for the adoption of methods to amortize package design costs.
Regulations require a taxpayer to file an election to amortize start-up expenditures no later than the due date for the tax year in which the trade or business begins.
Secondarily, the lender booked the warrants at a nominal value of $1,000 and the taxpayer did not amortize any OID on the tax returns originally filed.