释义 |
amortize /əˈmɔːtʌɪz /(also amortise) verb [with object]1Gradually write off the initial cost of (an asset) over a period: the vessel’s owners could not amortize her high capital costs...- The audited financial statements from the two independent branches were received, but Bill failed to notice that they hadn't amortized capital assets, as was by then required under the funding agency's policies.
- In contrast, he argues, purchase accounting is more appropriate, because an acquirer must write up the assets it buys and amortize for a period of not more than 20 years the premium it pays in excess of the target's book value.
- A newer trailer allows you to amortize the initial cost over more years and maximize the benefits of the features you request.
1.1Reduce or pay off (a debt) with regular payments: eighty per cent of the proceeds has been used to amortize the public debt...- In the short run, it is made to appear sustainable in some degree by inflation, which causes a country to amortize its debts via interest rates.
- The Church was also instrumental in dealing with the financial crisis when the Constituent Assembly nationalized church property (approximately 10 per cent of French land), to be sold as a way of amortizing the state debt.
- If any licensing is done in a particular financial year, the fees are amortised over the lifetime of the collaboration.
1.2 historical Transfer (land) to a corporation in mortmain: lands amortized without licence...- Thus, the transfer of a Sec. 197 intangible from a terminating partnership to a new one results in the latter ‘stepping into the shoes’ of the terminating partnership and continuing to amortize the property as if no transfer had occurred.
- In 13 years, nobody has ever asked him to amortize the land we have used for parks.
Derivativesamortization /əmɔːtʌɪˈzeɪʃ(ə)n/ noun ...- In the five months through May 31, it earned $16.8 million before interest, taxes, depreciation, amortization, and restructuring charges.
- Its earnings before interest, taxes, depreciation and amortization in 2000 were 37.5 billion yuan, 74% higher than the 1999 figure.
- Its stock, trading at just two to three times earnings before, interest, taxes, depreciation, and amortization, was low, even for the down-trodden auto-parts industry.
OriginLate Middle English (in the senses 'deaden' and 'transfer (land) to a corporation in mortmain'): from Old French amortiss-, lengthened stem of amortir, based on Latin ad 'to, at' + mors, mort- 'death'. |