amortization

English

Alternative forms

• amortisation (British)

Etymology

From Middle English amortisen (“to kill, alienate in mortmain”), from Anglo-Norman amorteser, alteration of Old French amortir, from Vulgar Latin *admortire (“to kill”), from Latin ad- and mors, mortem (“death”).

Pronunciation

• (UK) IPA^(key): /əˌmɔːtəˈzeɪʃən/, /əˌmɔːtaɪˈzeɪʃən/
• (US) IPA^(key): /ˌæmɚtəˈzeɪʃən/, /əˌmɔɹtəˈzeɪʃən/

• Audio (US):

  (file)

Noun

amortization (countable and uncountable, plural amortizations)

1. The reduction of loan principal over a series of payments.
2. The distribution of the cost of an intangible asset, such as an intellectual property right, over the projected useful life of the asset.

Translations

the reduction of loan principal over a series of payments

• Dutch: afschrijving (nl) f, amortisatie (nl) f
• Finnish: lyhennys (fi)
• Hungarian: törlesztés (hu), kölcsöntörlesztés (hu)
• Indonesian: amortisasi (id)
• Malay: pelunasan

process of distributing asset cost

• Armenian: մարում (hy) (marum), ամորտիզացիա (hy) (amortizacʻia)
• Bulgarian: амортизация (bg) (amortizacija)
• Catalan: amortització f
• Chinese:

  Mandarin: 攤銷 / 摊销 (zh) (tānxiāo)

• Esperanto: amortizo
• Finnish: amortisointi, poisto (fi)
• French: amortissement (fr) m
• Georgian: ამორტიზაცია (amorṭizacia)
• German: Abschreibung (de) f
• Greek: απόσβεση (el) f (apósvesi)
• Hungarian: amortizálás, leírás (hu), amortizáció (hu)
• Irish: amúchadh m
• Italian: ammortamento (it) m
• Japanese: 償却 (ja) (しょうきゃく, shōkyaku)
• Kazakh: өтемпұл (ötempūl)
• Korean: 상각 (sanggak)
• Portuguese: amortização (pt) f
• Romanian: amortizare (ro) f
• Russian: амортиза́ция (ru) f (amortizácija)
• Serbo-Croatian:

  Cyrillic: амортиза́ција f

  Roman: amortizácija (sh) f

• Sicilian: ammurtamentu m
• Slovak: amortizácia (sk) f
• Spanish: amortización f
• Swedish: avskrivning (sv) c
• Welsh: amorteiddio m, amorteiddiad m

See also

• depreciation (of tangible assets)
• depletion (of natural resources)

Further reading

• Amortization of loans on Wikipedia.Wikipedia
• Amortization of intangible assets on Wikipedia.Wikipedia
• Intangible assets on Wikipedia.Wikipedia
• Fixed assets on Wikipedia.Wikipedia