- method of amortization
- Экономика: метод амортизации, метод погашения
Универсальный англо-русский словарь. Академик.ру. 2011.
method of amortization
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amortization — I noun clearance, defrayal, defrayment, disbursement, discharge, extinction of a debt, extinguishment of claim, liquidation of a debt, payment, remittance, satisfaction associated concepts: amortization contract, amortization of a mortgage,… … Law dictionary
amortization — A cost *allocation method used to record the reduction in value of an asset over time. The classic case of amortization is the matching of the cost of an item of *property, plant, and equipment to its *useful life. Assets generally lose value as… … Auditor's dictionary
Amortization — 1. The paying off of debt in regular installments over a period of time. 2. The deduction of capital expenses over a specific period of time (usually over the asset s life). More specifically, this method measures the consumption of the value of… … Investment dictionary
amortization — 1) 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… … Accounting dictionary
amortization — 1) 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… … Big dictionary of business and management
Constant Yield Method — One of two ways of calculating the accrued discount of bonds that trade in the secondary market. The constant yield method is an alternative to the ratable accrual method, and although it usually results in a lesser accrual of discount than the… … Investment dictionary
Negative amortization — In finance, negative amortization, also known as NegAm, deferred interest or graduated payment mortgage, occurs whenever the loan payment for any period is less than the interest charged over that period so that the outstanding balance of the… … Wikipedia
level factor amortization — Perhaps the best method of accounting for MBS premiums and discounts is the change in factor or level factor amortization method. Under the change in factor method, the amount of monthly premium amortization or discount accretion is calculated to … Financial and business terms
Fixed Amortization Method — One of three methods by which early retirees of any age can access their retirement funds without penalty before turning 50.5. The fixed amortization method amortizes the retiree s account balance over his/her remaining life expectancy as… … Investment dictionary
Capitalized Lease Method — An accounting approach that identifies a company s lease obligation as an asset on its balance sheet. This is done because although the company has not taken ownership of the asset, the transaction is still considered to be a beneficial economic… … Investment dictionary
accelerated method — A cost allocation method that provides for larger amounts in earlier time periods. The rationale for using an accelerated method is that the economic activity of the underlying assets or circumstances occurs most intensively in the earliest time… … Auditor's dictionary
