amortisation
Meaning: The process of gradually writing off the cost of an intangible asset over a period of time; also the process of paying off a debt through regular instalments.
Amortisation is similar to depreciation but applies to intangible assets such as patents, goodwill, and intellectual property. In lending, amortisation describes how loan payments are structured so that each instalment covers both interest and principal. The verb form is 'amortise.' The American spelling is 'amortization.'
Examples
- The amortisation of the patent is spread over its twenty-year lifespan. 该专利的摊销分摊在其二十年的存续期内。La amortización de la patente se distribuye a lo largo de sus veinte años de vigencia.その特許の償却は20年の存続期間にわたって行われる。해당 특허의 상각은 20년의 존속 기간에 걸쳐 이루어진다.
- The mortgage amortisation schedule shows how much of each payment goes towards interest and principal. 住宅贷款的摊销计划表显示了每期还款中利息和本金各占多少。El cuadro de amortización de la hipoteca muestra qué parte de cada cuota corresponde a intereses y cuál al capital.住宅ローンの償却スケジュールは、各返済額のうち利息と元金にそれぞれいくら充当されるかを示している。주택 담보 대출 상환 일정표는 각 납입금 중 이자와 원금에 각각 얼마가 배분되는지를 보여준다.
- Goodwill acquired in the takeover is subject to amortisation over ten years. 在收购中获得的商誉须在十年内进行摊销。El fondo de comercio adquirido en la absorción se amortiza en diez años.買収で取得したのれんは10年間にわたり償却の対象となる。인수 시 취득한 영업권은 10년간 상각 대상이 된다.
Pronunciation
Usage Guide
Context: professional
Tone: neutral
Origin & History
From Old French amortir (to deaden, kill), from Latin admortire (to kill), from ad- (to) + mors (death). Originally meant to alienate property in mortmain; the financial sense developed later.
Cultural Context
Era: Modern
Generation: All ages
Social background: Universal
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