amortize

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amortize

[′am·ər‚tīz]
(industrial engineering)
To reduce gradually an obligation, such as a mortgage, by periodically paying a part of the principal as well as the interest.
References in periodicals archive ?
In addition, the period over which the section 481(a) adjustment is to be amortized is dependent upon whether the taxpayer is using a "permissible" or an "impermissible" method prior to the change.
And since this "book-up" or additional goodwill no longer needs to amortized, it causes an increase in earnings per share.
23, 2004, continue to be eligible to be amortized over a period not to exceed 60 months.
Start-up expenditures and organizational expenditures (including expenditures to organize a partnership) may be amortized over a period of not less than 60 months.
Any excess of the carrying amount of the investment over its estimated residual value (calculated at the end of the last period in which tax credits are allocated to the investor without reflecting anticipated inflation) should be amortized during the periods in which tax credits are allocated to the investor.
Under its new policy, capitalized costs will be amortized over a three-year minimum expected policy life.
Y claimed that the covenant should be amortized for five years, over the life of the agreement, and not under the Sec.
Generally, capitalized costs incurred by a borrower are amortized ratably over the term of the loan to which the costs relate.
Previously, part of a business's purchase price could be allocated to intangible assets and amortized for tax purposes only if their value and life could be ascertained accurately.
On its return, the taxpayer had amortized the remarketing payment on a straight-line basis from the bond's original issue date until its stated maturity date.
91 should be netted against the related credit card fee, if any, an the net amount should be amortized on a straight-line basis over the privilege period.
99-23, which concluded that costs incurred in searching for or investigating an active trade or business to determine whether to enter that business are investigatory costs, amortized as Sec.