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单词 amortizable
释义

amortizableadj.

Brit. /əˈmɔːtʌɪzəbl/, U.S. /ˈæmərˌtaɪzəbəl/, /əˈmɔrˌtaɪzəbəl/
Forms: 1800s amortissable, 1800s– amortisable, 1800s– amortizable.
Origin: Formed within English, by derivation. Etymons: amortize v., -able suffix.
Etymology: < amortize v. + -able suffix.Compare Middle French, French amortissable (1465).
1. Designating a debt or loan which can be paid off gradually with regular repayments over a period of time.Chiefly with reference to loan repayments (esp. mortgage loans) or national debt (often repaid by means of a sinking fund).
ΘΚΠ
society > trade and finance > management of money > insolvency > indebtedness > [adjective] > types of debt
sperate1551
repayable1582
unrepayable1587
amortizable1845
secured1875
subordinated1922
1845 tr. in Times 5 Sept. 6/3 To remit to the agency 12,500l., with which to purchase, on the 1st of July, the bonds amortizable [Port. que devem amortisar-se] each six months.
1880 Daily Tel. 4 Dec. Spain has three classes of public debt..The Two per Ct. Exterior and Interior, is amortisable in about 12 years.
1929 S. Matsushita Econ. Effects of Public Debts iii. 101 There is a strong argument in favour of the amortizable loan over the ‘perpetual’ loan.
1970 J. P. McKay Pioneers for Profit i. ii. 56 The bonded debt was for an equal amount at 4 percent, amortizable in thirty years.
1994 Best's Rev. Feb. 44/2 A 70% loan-to-value limit would be set for fully amortizable mortgages.
2. Accounting. Designating a cost or asset which can be written off gradually.
ΚΠ
1892 Electr. Rev. 29 July 138/1 The other elements of the assets were formed by sums to be received, participation accounts, amortisable expenses, and sundry debtors.
1922 Amer. Machinist 2 Feb. 161/2 Amortizable property must have been provided between April 6, 1917, and Dec. 31, 1918.
1934 Accounting Rev. 9 121/2 It is not ‘conservative’ to write down the balance sheet valuations of depreciable and amortizable assets below bona fide cost.
1977 Stanford Law Rev. 30 251 A new owner's lease cancellation costs should not be amortizable.
2006 J. B. Darby Pract. Guide Mergers, Acquisition & Business Sales 60 Goodwill is a capital asset to the Seller and is amortizable over 15 years by the buyer.
This entry has been updated (OED Third Edition, September 2019; most recently modified version published online December 2021).
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adj.1845
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更新时间:2024/11/11 0:11:56