| 单词 | amortization |
| 释义 | amortization amortization1. The process of treating as an expense the annual amount deemed to waste away from a fixed asset. The concept is particularly applied to leases, which are acquired for a given sum for a specified term at the end of which the lease will have no value. It is customary to divide the cost of the lease by the number of years of its term and treat the result as an annual charge against profit. While this method does not necessarily reflect the value of the lease at any given time, it is an equitable way of allocating the original cost between periods. Comparedepreciation. Goodwill may also be amortized. The Financial Reporting Standard Applicable in the UK and Republic of Ireland (Sections 18-19) requires the writing-off of goodwill to the profit and loss account in regular instalments over the period of its economic life. amortization schedule A schedule that summarizes the dates on which specified amounts must be paid in the repayment of a loan. |
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