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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.
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.

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

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

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
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.
Translations
amortisere

amortize

[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

amortize

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

amortize

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 ?
Summary: Moody's Investors Service has removed the rating history for the 2.06% Mortgage-Linked Amortizing Global Debt Securities
(5) The taxpayer is not required to amortize premium on taxable bonds just because he has tax-exempt bonds that he is amortizing.
263 and 446 (TD 9107) provide new tax accounting rules for amortizing debt issuance costs.
(See the box on page 75 for key provisions.) Amortizing an asset gradually reduces its value through periodic write-downs and requires companies to recognize an expense.
If a taxpayer has been amortizing points and then refinances, the general rule has been that un-amortized points from the first loan are deducted in full and the points on the new loan are amortized.
The exposure draft also says (paragraph 83), "the Board concluded in the 1999 exposure draft that amortizing goodwill was a more appropriate method of accounting for goodwill than not amortizing goodwill and testing it for impairment or writing it off immediately.
Is there a robust and operational way to review goodwill for impairment to place more reliance on an approach that included not amortizing some or all goodwill?
The amount of the deduction is determined by amortizing the adjusted basis of the intangible ratably over a 15-year period.
While amortizing goodwill for tax purposes does create an even and certain tax deduction during the length of amortization, it creates a deferred tax liability once those 15 years are up.