amortization


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Related to amortization: depreciation, EBITDA, Amortization schedule

amortization

(ăm'ərtəzā`shən, əmôr`–), reduction, liquidation, or satisfaction of a debt. The term amortization may also refer to the sum used for that purpose. The term is commonly used in ascertaining the investment value of securities. Thus, if a security is bought at more than its face value (i.e., at a premium), a part of the premium is periodically charged off in order to bring the value of the security to par at maturity; if the security is bought at less than its face value, the discount is similarly charged off. Paying off a mortgage or any other debt by installments or by a sinking fundsinking fund,
sum set apart periodically from the income of a government or a business and allowed to accumulate in order ultimately to pay off a debt. A preferred investment for a sinking fund is the purchase of the government's or firm's bonds that are to be paid off.
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 is amortization. Amortization by paying off a certain number of bonds each year is practiced by public corporations. National governments of limited credit as well as private companies commonly amortize by sinking funds. Governments with stronger credit usually refund debts by issuing new bonds. The satisfying of a debt by a single payment may be termed amortization. Amortization of a fixed asset refers to the depreciationdepreciation,
in accounting, reduction in the value of fixed or capital assets, as by use, damage, weathering, or obsolescence. It can be estimated according to a number of methods.
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 of a nonmaterial investment over its estimated average life.
References in periodicals archive ?
Amortization for May also posted a decline of 94.39 percent compared to the P137.985 billion made in the same month for 2018, with all payments going to foreign amortization of P7.738 billion.
All of the month's amortization payments were for foreign obligations, which included prepayments made due to bond exchange transactions.
The 2015 results included approximately USD 35.8m of non-cash charges for depreciation, amortization and compensation, USD 9.2m of amortization of retention and forgivable loans, USD 5.2m of interest expense, USD 0.3m of loss on extinguishment of debt and USD 0.5m of income tax benefit.
After a project is completed, a straight-line amortization is applied.
The loans featured terms of 7 years with 25-year amortization and a rate of 4.02%.
For the fourth quarter, from October 2013 to December 2013, operating income before amortization was SEK879m, or EPS of SEK1.35.
For amortization purposes, X is entitled to $3 total depreciation per year ($45/15 years).
This article describes situations in which it is appropriate to avoid amortization on these intangible assets and offers an approach based on Statement no.
What's more, you assured the board that since your accountants planned to allocate the vast majority of the $500 million premium to "goodwill," the firm would be able to minimize any earnings hit from amortization charges.
In the 2000 quarter the company recorded $9.69 million for the amortization of intangible assets and $2.71 million for the amortization of stock-based compensation.
The interim financing has a floating interest rate and an interest-only amortization. The DSC is 1.0 times for the first year, 1.20 the second, and 1.35 the third.
Department of the Treasury and the Internal Revenue Service have issued proposed regulations under sections 167 and 197 of the Internal Revenue Code, relating to the amortization of certain intangible property.