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1 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
2 срок погашения долга в рассрочку
Русско-английский словарь по экономии > срок погашения долга в рассрочку
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3 период погашения основной части долга
Русско-английский большой базовый словарь > период погашения основной части долга
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4 погашение долга в рассрочку
Бизнес, юриспруденция. Русско-английский словарь > погашение долга в рассрочку
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5 льготный срок
Бизнес, юриспруденция. Русско-английский словарь > льготный срок
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6 параллелограмм периодов
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7 регистратор периода
Русско-английский военно-политический словарь > регистратор периода
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8 срок погашения
period of (time for) repayment, repayment (maturity) date, time of redemption, redemption date, debt schedule; (в рассрочку) amortization periodBanks. Exchanges. Accounting. (Russian-English) > срок погашения
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9 Tilgungszeitraum
* * *Tịl|gungs|zeit|raummrepayment period* * *Til·gungs·zeit·raumm FIN payback [or repayment] period, period for redemption* * * -
10 avdragstid på lån
subst. repayment period, repayment term, amortization period, amortization term -
11 испытательный срок
1. probation periodльготный срок, грационный срок — grace period
2. probationary period3. probation4. trial periodРусско-английский большой базовый словарь > испытательный срок
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12 льготный период
1. grace period2. period of grace -
13 пусковой период
1. start timeвремя сева; посевной период — sowing time
время отладки; период отладки — debug time
2. starting timeвремя действия импульса; импульсный период — one-pulse time
3. break-in period4. starting period -
14 скрытый период
1. latent period2. eclipse period -
15 срок
1. date of maturity2. dayдни отсрочки; льготный срок — days respite
льготный срок; грационные дни — days of grace
крайний срок; окончательный срок — peremptory day
3. period4. lifeсрок службы долота; метраж проходки на долото — bit life
5. termsребёнок, родившийся в срок — term infant
короткий срок; краткосрочный — short term
6. the term of7. the terms ofсовпадающие, одновременно текущие сроки — concurrent terms
8. term; date; deadline; time; period9. space -
16 нормативный срок
Русско-английский большой базовый словарь > нормативный срок
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17 согласованный срок
Авиация и космонавтика. Русско-английский словарь > согласованный срок
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18 переходный период
1. transition2. transition periodРусско-английский большой базовый словарь > переходный период
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19 послевоенный период
1. post-war period2. postwar eraРусско-английский большой базовый словарь > послевоенный период
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20 послеродовой период
См. также в других словарях:
amortization period — For financial instruments, the time from the inception of a loan or investment instrument with scheduled principal repayments to the due date of the final contractually obligated principal repayment. For fixed assets, the period from the… … Financial and business terms
Amortization Period — период, который может следовать за револьверным периодом сделки . В течение периода амортизации происходит частичная выплата основного долга и процентов … Ипотека. Словарь терминов
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 — or amortisation is the process of decreasing, or accounting for, an amount over a period of time. The word comes from Middle English amortisen to kill, alienate in mortmain, from Anglo French amorteser , alteration of amortir , from Vulgar Latin… … Wikipedia
Amortization calculator — An amortization calculator is used to determine the periodic payment amount due on a loan (typically a mortgage), based on the amortization process. The amortization repayment model factors varying amounts of both interest and principal into… … Wikipedia
Amortization schedule — An amortization schedule is a table detailing each periodic payment on a amortizing loan (typically a mortgage), as generated by an amortization calculator. While a portion of every payment is applied towards both the interest and the principal… … Wikipedia
Amortization (tax law) — In tax law, amortization refers to the cost recovery system for intangible property. Although the theory behind cost recovery deductions of amortization is to deduct from, basis in a systematic manner over their estimated useful economic lives so … Wikipedia
amortization — /am euhr teuh zay sheuhn, euh mawr /, n. 1. an act or instance of amortizing a debt or other obligation. 2. the sums devoted to this purpose. Also, amortizement. [1665 75; < ML a(d)mortization (s. of admortizatio). See AMORTIZE, ATION] * * * In… … Universalium
Amortization (business) — For other uses of Amortization, see the Amortization disambiguation page. Amortization is the distribution of a single lump sum cash flow into many smaller cash flow installments, as determined by an amortization schedule. Unlike other repayment… … Wikipedia
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 making regular, periodic decreases in the book or carrying value of an asset. For example, when a bond is purchased at a price above 100, the difference between the purchase price and the par value, the premium, is amortized.… … Financial and business terms