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 ?
Taxpayers who elected to amortize premium on bonds acquired after October 22, 1986 and before January 1, 1988 could elect to use either the deduction or the offset method.
Thus the decision whether to amortize an asset in the current period has a direct effect on the company's bottom line.
To amortize debt issuance costs under the new regulations, the taxpayer must calculate an adjusted yield that takes into account both interest and debt issuance costs.
would be permitted to amortize the amount required to be capitalized
197 intangible and Y has to amortize it over 15 years under Sec.
The EITF reached a consensus that a tax benefit related to tax-deductible goodwill in excess of goodwill for financial reporting purposes should be included in income from continuing operations in the period of enactment if the entity expects to elect to amortize goodwill retroactively for tax purposes.
The EITF observed that industry practice is to amortize PVP using an interest method with accrual of interest added to the unamortized balance.
In addition, because ISO certification is valid for only three years before renewal, manufacturers were often successful in arguing that they should be allowed to amortize ISO 9000 expenses over those three years.
Supreme Court is deliberating arguments it heard last November in Newark Morning Ledger (945 F.2d 562, 3rd Cir., 1991) regarding the ability to amortize acquired intangible assets, there's fresh evidence other courts will not embrace the radical legal formulation adopted by the U.S.
If the taxpayer makes a formal election to amortize a market discount on an annual basis, the straight-line or constant-interest method may be used to determine the annual amount of amortization to include in income.
Typically, the landlord will capitalize the cash payments as a lease acquisition cost and amortize them over the lease term.
Employers choosing delayed recognition must amortize the transition amount on a straight-line basis over the average remaining service period of active plan participants unless.