amortizationn.

Brit.

/əˌmɔːtʌɪˈzeɪʃn/, U.S.

/ˈæmərdəˈzeɪʃən/,

/ˈæmɔrˌtaɪˈzeɪʃən/

Forms: 1600s– amortisation, 1600s– amortization.

Origin: A borrowing from Latin. Etymons: Latin amortization-, amortizatio.

Etymology: < post-classical Latin amortization-, amortizatio (also admortization- , admortizatio ) alienation in mortmain (13th cent.; from 15th cent. in British sources) < amortizat- , past participial stem of amortizare amortize v. + classical Latin -iō -ion suffix¹. Compare earlier amortizing n. and amortizement n. Compare later admortization n.Compare Middle French amortisacion (1398; earlier as admortization : see admortization n.), and also Middle Dutch, Dutch amortisatie and Dutch admortisatie (1525).

1. Law. The transfer of property to an ecclesiastical or other corporation in mortmain (mortmain n. 1). historical in later use.

ΘΚΠ

society > law > transfer of property > types of transfer > [noun] > alienation in mortmain

amortizing1395

mortisement1438

amortization1607

admortization1753

amortizement1881

1607 T. Ridley View Civile & Eccl. Law 156 After the Lawes of amortisation were deuised and put in vre by Princes.

1640 W. Somner Antiq. Canterbury 58 The restraint of the Laitie from any longer..passing over their fee to the Abbey, without speciall licence of the King, by the Stat. of Mortmaine, or the law of Amortization.

1750 T. Nugent tr. C.-L. de S. de Montesquieu Spirit of Laws II. xxv. vi. 177 The interest of the prince has in the same case made him exact a right of amortization. In Castile, where there is no such right, the clergy have seized upon everything. In Arragon, where there is some right of amortization, they have obtained less.

1845 B. A. Molloy Anal. Rep. Laws Mortmain 204 Another jurist of great eminence..has given an account of Amortisation as it prevailed in several States of Europe.

1949 T. F. T. Plucknett Legislation Edward I iv. 98 The king could claim all the profits of the land accrued since the amortization.

2005 K. Bezemer Pierre de Belleperche v. 96 This refers to the ordinance on the amortisation of land promulgated by Philip III in 1275.

a. The action or an act of paying off a debt, liability, etc., gradually by making regular repayments over a period of time. Also: a sum put aside for this, a repayment; a period of time over which such repayments are made. Cf. amortize v. 4.

ΘΚΠ

society > trade and finance > payment > payment of debt > [noun]

satisfaction1398

acquittance?a1400

amortizement1439

financec1460

discharge1534

clearing1579

settlement1729

discharging1735

settling1761

liquidation1786

extinguishment1796

amortization1810

service1817

amortizing1840

extinction1845

clearance1858

pay-off1864

admortization1903

1810 N. G. Dufief New Universal & Pronouncing Dict. I. 661/1 The amortisation or redeeming of a rent or annuity.

1883 Pall Mall Gaz. 17 Mar. 5/2 An annual sum of 67,662l. for interest, and 11,277l. as amortization.

1912 Bankers' Mag. Apr. 545/2 The total issues in the ten years were 571½ millions, and the amortizations, 387 millions.

1974 Financial Times 1 Mar. 33/1 (advt.) DM4,500,000 mortgage @ 7¾% + 2% amortisation available.

2010 S. Daniels Welcome Home i. 15 For a brief time in Canada, you could secure a mortgage with an amortization of up to 40 years.

b. Accounting. The action or practice of gradually writing off the initial cost of an asset. Also: the reduction in value of assets over time, esp. intangible assets such as goodwill or intellectual property rights.

ΚΠ

1877 Jrnl. Gas Lighting 3 July 19/1 Amortization of apparatus spread over a fairly estimated lifetime.

1907 Mining Reporter 17 Jan. 71/1 The calculation for amortization is not so simple, because the life of the plant cannot be so definitely foretold.

1969 N.Y. Times 4 Sept. 6/1 Companies will not get the tax breaks they formerly got on amortization of new equipment.

1999 Managing for Value: Cadbury Schweppes Ann. Rep. 1998 130 The cost of brands (trademarks) acquired may be capitalised and no amortisation or writedown is required unless there is an impairment in value below cost.

2015 T. R. Robinson et al. Internat. Financial Statement Anal. (ed. 3) ix. 449 The calculation of amortization for an intangible asset requires the original amount at which the intangible asset is recognized.

Compounds

C1. General use as a modifier (in sense 2), as amortization period, amortization rate, amortization schedule, etc.

ΚΠ

1843 Morning Chron. 13 Apr. 5/4 There shall be consigned to the Amortization Board, for exclusive application to the said payment [etc.].

1866 Daily Tel. 23 Jan. 6/1 The half-yearly three per cent. dividend and three per cent. amortisation fund.

1871 Amer. Ann. Cycl. 1870 10 670/2 The emancipated serfs are held to pay the interest and amortization rates.

1987 Cincinnati Mag. Oct. 190 You might get an amortization schedule for your mortgage.

2011 C. M. Reinhart & K. S. Rogoff Decade of Debt i. 30 Amortization periods were about doubled in length.

C2.

amortization expense n. a sum put aside to cover the cost of amortization (in sense 2b).

ΚΠ

1887 Daily Evening Bull. (San Francisco) 6 June 4/2 The average profit is 29 3/4 cents per 1,000, out of which dividends on stock, interest on bonds, and amortization expenses are paid.

1968 Accounting Rev. 43 783/1 On the income statement..we find two expense accounts—one amortization expense of $894 and the other an interest expense of $206.

2007 N.Y. Times (National ed.) 16 Sept. iii. 22/3 F.F.O. [= funds from operations]..is calculated by adding in depreciation and amortization expenses to earnings.

This entry has been updated (OED Third Edition, September 2019; most recently modified version published online March 2022).

单词	amortization
释义	amortizationn. Brit. /əˌmɔːtʌɪˈzeɪʃn/, U.S. /ˈæmərdəˈzeɪʃən/, /ˈæmɔrˌtaɪˈzeɪʃən/ Forms: 1600s– amortisation, 1600s– amortization. Origin: A borrowing from Latin. Etymons: Latin amortization-, amortizatio. Etymology: < post-classical Latin amortization-, amortizatio (also admortization- , admortizatio ) alienation in mortmain (13th cent.; from 15th cent. in British sources) < amortizat- , past participial stem of amortizare amortize v. + classical Latin -iō -ion suffix¹. Compare earlier amortizing n. and amortizement n. Compare later admortization n.Compare Middle French amortisacion (1398; earlier as admortization : see admortization n.), and also Middle Dutch, Dutch amortisatie and Dutch admortisatie (1525). 1. Law. The transfer of property to an ecclesiastical or other corporation in mortmain (mortmain n. 1). historical in later use. ΘΚΠ society > law > transfer of property > types of transfer > [noun] > alienation in mortmain amortizing1395 mortisement1438 amortization1607 admortization1753 amortizement1881 1607 T. Ridley View Civile & Eccl. Law 156 After the Lawes of amortisation were deuised and put in vre by Princes. 1640 W. Somner Antiq. Canterbury 58 The restraint of the Laitie from any longer..passing over their fee to the Abbey, without speciall licence of the King, by the Stat. of Mortmaine, or the law of Amortization. 1750 T. Nugent tr. C.-L. de S. de Montesquieu Spirit of Laws II. xxv. vi. 177 The interest of the prince has in the same case made him exact a right of amortization. In Castile, where there is no such right, the clergy have seized upon everything. In Arragon, where there is some right of amortization, they have obtained less. 1845 B. A. Molloy Anal. Rep. Laws Mortmain 204 Another jurist of great eminence..has given an account of Amortisation as it prevailed in several States of Europe. 1949 T. F. T. Plucknett Legislation Edward I iv. 98 The king could claim all the profits of the land accrued since the amortization. 2005 K. Bezemer Pierre de Belleperche v. 96 This refers to the ordinance on the amortisation of land promulgated by Philip III in 1275. 2. a. The action or an act of paying off a debt, liability, etc., gradually by making regular repayments over a period of time. Also: a sum put aside for this, a repayment; a period of time over which such repayments are made. Cf. amortize v. 4. ΘΚΠ society > trade and finance > payment > payment of debt > [noun] satisfaction1398 acquittance?a1400 amortizement1439 financec1460 discharge1534 clearing1579 settlement1729 discharging1735 settling1761 liquidation1786 extinguishment1796 amortization1810 service1817 amortizing1840 extinction1845 clearance1858 pay-off1864 admortization1903 1810 N. G. Dufief New Universal & Pronouncing Dict. I. 661/1 The amortisation or redeeming of a rent or annuity. 1883 Pall Mall Gaz. 17 Mar. 5/2 An annual sum of 67,662l. for interest, and 11,277l. as amortization. 1912 Bankers' Mag. Apr. 545/2 The total issues in the ten years were 571½ millions, and the amortizations, 387 millions. 1974 Financial Times 1 Mar. 33/1 (advt.) DM4,500,000 mortgage @ 7¾% + 2% amortisation available. 2010 S. Daniels Welcome Home i. 15 For a brief time in Canada, you could secure a mortgage with an amortization of up to 40 years. b. Accounting. The action or practice of gradually writing off the initial cost of an asset. Also: the reduction in value of assets over time, esp. intangible assets such as goodwill or intellectual property rights. ΚΠ 1877 Jrnl. Gas Lighting 3 July 19/1 Amortization of apparatus spread over a fairly estimated lifetime. 1907 Mining Reporter 17 Jan. 71/1 The calculation for amortization is not so simple, because the life of the plant cannot be so definitely foretold. 1969 N.Y. Times 4 Sept. 6/1 Companies will not get the tax breaks they formerly got on amortization of new equipment. 1999 Managing for Value: Cadbury Schweppes Ann. Rep. 1998 130 The cost of brands (trademarks) acquired may be capitalised and no amortisation or writedown is required unless there is an impairment in value below cost. 2015 T. R. Robinson et al. Internat. Financial Statement Anal. (ed. 3) ix. 449 The calculation of amortization for an intangible asset requires the original amount at which the intangible asset is recognized. Compounds C1. General use as a modifier (in sense 2), as amortization period, amortization rate, amortization schedule, etc. ΚΠ 1843 Morning Chron. 13 Apr. 5/4 There shall be consigned to the Amortization Board, for exclusive application to the said payment [etc.]. 1866 Daily Tel. 23 Jan. 6/1 The half-yearly three per cent. dividend and three per cent. amortisation fund. 1871 Amer. Ann. Cycl. 1870 10 670/2 The emancipated serfs are held to pay the interest and amortization rates. 1987 Cincinnati Mag. Oct. 190 You might get an amortization schedule for your mortgage. 2011 C. M. Reinhart & K. S. Rogoff Decade of Debt i. 30 Amortization periods were about doubled in length. C2. amortization expense n. a sum put aside to cover the cost of amortization (in sense 2b). ΚΠ 1887 Daily Evening Bull. (San Francisco) 6 June 4/2 The average profit is 29 3/4 cents per 1,000, out of which dividends on stock, interest on bonds, and amortization expenses are paid. 1968 Accounting Rev. 43 783/1 On the income statement..we find two expense accounts—one amortization expense of $894 and the other an interest expense of $206. 2007 N.Y. Times (National ed.) 16 Sept. iii. 22/3 F.F.O. [= funds from operations]..is calculated by adding in depreciation and amortization expenses to earnings. This entry has been updated (OED Third Edition, September 2019; most recently modified version published online March 2022). < n.1607
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