amortization - Hutchinson encyclopedia article about amortization Printer Friendly
The Free Dictionary
899,826,288 visitors served.
?
Dictionary/
thesaurus
Medical
dictionary
Legal
dictionary
Financial
dictionary
Acronyms
 
Idioms
Encyclopedia
Wikipedia
encyclopedia
?

amortization

   Also found in: Dictionary/thesaurus, Medical, Legal, Financial, Encyclopedia, Wikipedia 0.06 sec.

amortization

Accounting practice where the progressive reduction (‘depreciation’) of a fixed asset is expressed as an expense in the accounts. This is commonly used when dealing with the value of a lease in an account. Leases are acquired at a fixed sum for a fixed period, at the end of which they have little or no value. The cost of the lease is divided by its length, and the result is charged against profits in the accounts.

Amortization is also used to describe the repayment of a debt in instalments, where each instalment is part principal and part interest.
?Page tools
Printer friendly
Cite / link
 Email
Feedback
?Sign in SSL protected
Email:
Password:
Register

? Mentioned in ? References in periodicals archive
 
Note: Receipt of cash does not always represent all of the interest income to be reported for Federal and state income tax purposes; amortization of bond discount is also included.
Taxation of bond discounts and premiums by Bakale, Anthony / The Tax Adviser
Management believes that FFO is helpful to investors as supplemental performance measures because these measures exclude the effect of depreciation, amortization and gains or losses from sales of real estate, all of which are based on historical costs which implicitly assumes that the value of real estate diminishes predictably over time.
Vornado Announces an Increase in Its Share of Toys "R" Us' Third ... by Business Wire
Financing was based on a10 year term with a 20 year amortization.
Wilcox arranges $50M in deals by Real Estate Weekly
More results
 
Hutchinson browser? ? Full browser
 
 
Hutchinson Encyclopedia
?

Disclaimer | Privacy policy | Feedback | Copyright © 2008 Farlex, Inc.
All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional. Terms of Use.