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  • 41 nudus

    nūdus, a, um, adj. [for nugdus; root nag-, nig-, to make bare; Sanscr. nagna, naked; cf. Germ. nackt; Eng. naked], naked, bare, unclothed, uncovered, exposed.
    I.
    Lit.
    A.
    In gen.:

    membra nuda dabant terrae,

    Lucr. 5, 970 Lachm. N. cr. (not nudabant):

    tamquam nudus nuces legeret, in ventrem abstulisse,

    Cic. de Or. 2, 66, 265:

    nudus membra Pyracmon,

    Verg. A. 8, 425:

    nuda pedem,

    Ov. M. 7, 183:

    capite nudo,

    bareheaded, Sall. J. 94, 1:

    pedibus nudis,

    Hor. S. 1, 8, 24:

    costae nudae tegmine,

    Sil. 5, 449.—Esp., without the toga, in one's tunic:

    nudus ara, sere nudus,

    Verg. G. 1, 299; Petr. 92; Aur. Vict. Vir. Illustr. 17; cf. Drak. ad Liv. 3, 26, 9.— Unarmed, unprotected:

    in maximo metu nudum et caecum corpus ad hostes vortere,

    his defenceless back, Sall. J. 107, 1; Liv. 5, 45, 3.—Prov.: vestimenta detrahere nudo, i. e. to get something out of one who has nothing, or to draw blood from a stone, Plaut. As. 1, 1, 79.—Of things:

    silex nuda,

    not covered with turf, Verg. E. 1, 15:

    ensis,

    id. A. 12, 306:

    sedit humo nudā,

    Ov. M. 4, 261:

    et quodcumque jacet nudā tellure cadaver,

    on the bare ground, unburied, Luc. 6, 550; so of unburied bodies, id. 8, 434; Stat. Th. 8, 73:

    nudum nemus,

    leafless, Sen. Herc. Oet. 281.—
    (β).
    With gen.:

    loca nuda gignentium,

    bare of vegetation, Sall. J. 79, 6:

    nudus Arboris Othrys,

    Ov. M. 12, 512. —
    B.
    In partic.
    1.
    Stripped, spoiled, vacant, void, deprived, or destitute of, without.
    (α).
    With abl.:

    urbs nuda praesidio,

    Cic. Att. 7, 13, 1:

    praesidiis,

    Liv. 29, 4, 7:

    nudus agris, nudus nummis,

    Hor. S. 2, 3, 184:

    nudum remigio latus,

    id. C. 1, 14, 4; Sil. 16, 46.—
    (β).
    With ab:

    Messana ab his rebus sane vacua atque nuda est,

    Cic. Verr. 2, 4, 2, § 3.—
    (γ).
    With gen.:

    mors famae nuda,

    Sil. 4, 608.—
    (δ).
    Absol.:

    heri quod homines quattuor In soporem conlocāstis nudos,

    Plaut. Am. 1, 1, 147:

    partem istam subselliorum nudam atque inanem reliquerunt,

    Cic. Cat. 1, 7, 16.—
    2.
    Poor, needy, destitute, forlorn:

    quem tu semper nudum esse voluisti,

    Cic. Fl. 21, 51:

    senecta,

    Ov. H. 9, 154:

    senectus,

    Juv. 7, 35:

    quis tam nudus, ut, etc.,

    id. 5, 163:

    sine amicis, sine hospitibus, plane nudum esse ac desertum,

    Cic. Verr. 2, 4, 66, § 148.—
    II.
    Transf.
    A. 1.
    In gen., bare, mere, pure, simple, sole, alone, only:

    nuda ista si ponas, judicari qualia sint non facile possim,

    Cic. Par. 3, 2, 24:

    ira Caesaris,

    Ov. Tr. 3, 11, 17:

    locorum nuda nomina,

    Plin. 3, praef. §

    2: virtus nudo homine contenta est,

    Sen. Ben. 3, 18, 2:

    nuda rerum cognitio,

    Plin. Ep. 5, 8, 4:

    nuda virtus,

    Petr. 88: nudā manu captare fontem, i. e. without a cup, Sen. Hippol. alt. 519.—So freq. in jurid. Lat.:

    nudo animo adipisci quidem possessionem non possumus: retinere tamen nudo animo possumus,

    Paul. Sent. 5, tit. 2:

    etiam nudus consensus sufficit obligationi,

    Dig. 44, 7, 51; Gai. Inst. 3, 154.—
    2.
    Esp., in phrases.
    (α).
    Nudum pactum, a bare agreement, i. e. a contract without consideration:

    ex nudo enim pacto inter cives Romanos actio non nascitur,

    Paul. Sent. 2, 14, 1.—
    (β).
    Nudum jus, an unexecuted right:

    qui nudum jus Quiritium in servo habet, is potestatem habere non intellegitur,

    Gai. Inst. 1, 54; 3, 166.—
    B.
    In partic.
    1.
    Simple, unadorned:

    Commentarii (Caesaris) nudi sunt, recti et venusti, omni ornatu orationis tamquam veste detractā,

    Cic. Brut. 75, 262:

    brevitas nuda atque inornata,

    id. de Or. 2, 84, 341:

    quoniam dicendi facultas non debeat esse jejuna atque nuda,

    id. ib. 1, 50, 218:

    nuda et velut incompta oratio,

    Quint. 8, 6, 41; cf. id. 2, 4, 3; Ov. A. A. 3, 747:

    sedit humo nudā, nudis incompta capillis,

    Ov. M. 4, 261.—
    2.
    Undisguised, unadorned, not veiled or obscured:

    veritas,

    Hor. C. 1, 24, 7:

    nudissima veritas,

    Cael. Aur. Chron. 1, 5, 176:

    simplex ac nuda veritas,

    Lact. 3, 1, 3: nuda verba, unveiled, i. e. obscene words, Plin. Ep. 4, 14, 4.—Hence, adv.: nūdē, nakedly, simply (post-class.):

    aliquid tradere breviter ac nude,

    Lact. 3, 1, 11.

    Lewis & Short latin dictionary > nudus

  • 42 λῦμα

    Grammatical information: n.
    Meaning: `dirt, offscourings, purgation', metaph. `contamination, revilement' (A 314 a. Ξ 371, Hdt.); on the meaning Sinclair Festschr. Dornseiff 330ff. (with wrong connection with λύω). - λύμη f., often pl. - αι, `maltreatment (e.g. mutilation, flagellation), damage, violation, revilement'.
    Other forms: - ατος n., mostly pl. - ατα,
    Derivatives: 1. From λῦμα: λύμακες πέτραι H. (on alphab. wrong position); cf. βῶλαξ, λίθαξ a.o. (Chantraine Form. 379); κατα-λυμακόομαι `be covered with λύμακες `(i.e. `dirt')' (Tab. Heracl. 1, 56); also Λύμᾱξ, - κος m. Arcad. rivername (cf. ῥύᾱξ, σύρφᾱξ a.o.; Chantraine 381 f.), after Paus. 8, 41, 2 because of the Nachgeburt ( λύματα) of Rhea, in fact prob. because of the ooze (cf. Schulze Kl. Schr. 663, also Schwyzer RhM 77, 225ff. and Bechtel Dial. 1, 393; in detail deviat.). 2. From λύμη: λυμεών, - ωνος m. `destroyer' (S., E., Tim. Pers., Isoc., as ἀπατεών; Chantraine 163) with λυμεων -εύομαι `play the λ.' (Plb.); λυμάχη (- χή?) ἡ εἰς διαφθορὰν λύπη H. (after ταραχή? στοναχή?). Transformation of λῦμα, λύμη: λῦμαρ (Max. Astrol.; cf. Schwyzer 519). -- Denomin. λυμαί-νομαι, aor. λυμήνασθαι (rare λυμῆναι, - ᾶναι) 1. from ? λῦμα `purify (of dirt)' (Hp.), usu. ἀπο-λυμαίνομαι `wash, purify' (A 313f., A. R., Agath., Paus.) with ἀπολυμαν-τήρ (tablecleaner' (ρ 220, 377); 2. more often from λύμη `corporally maltreat, damage, destroy,violate', also with δια-, κατα- (Ion. Att. Arc.; on the meaning Schulze Kl. Schr. 169, Fraenkel Denom. 49); λυμαντήρ `destroyer, violater' (X.), λυμάντωρ (Timo, Epigr. Cyrene), - τής (S.) `id.' (cf. Fraenkel Nom. sg. 2, 55) with λυμαν-τήριος (A.), - τικός (Ph., Arr.) `destroying, violating'. - λύθρος m. (after βρότος, βόρβορος, πηλός?), also - ον n. `clotted, thick blood' (Hom. [only dat. - ρῳ], Hp. Ep.) with λυθρώδης `bloodstained' (LXX, AP). With λῦμα: λύμη cf. γνῶμα: γνώμη, χάρμα: - μη, βρῶμα: - μη etc.
    Origin: IE [Indo-European] [681] * luH- `dirt, pollute'
    Etymology: With λῦμα, - μη agrees Alb. lum `slime, mud' (IE * lum-); an agreement with λύθρος perh. in the Illyr. GN Ludrum (with IE dh or d); close comes also Alb. ler `mud' (IE * leu-d(h)r-). The nouns mentioned go back on a in Greek lost (and by λυμαίνομαι replaced?) verb meaning `pollute, contaminate', which lives on in Lat. pol-luō (from * por-luō) and led to the verbal noun Lat. lutum = OIr. loth `muck, excrements, dirt'. Other survivals are Lat. lustrum `puddle, marsh' and German rivernames like Lune and Lienz (from * Luantia); cf. Λύμαξ. - WP. 2, 406, Pok. 681, W.-Hofmann s. 1. lutum. Fraenkel Wb. s. laũre. On the GN esp. Krahe Beitr. z. Namenforsch. 6, 106ff. a. 242ff., Eisenstuck ibd. 7. 53ff. - (Wrong Specht KZ 68, 124. λύ-μη to λύ-πη with old variation μ: π.)
    Page in Frisk: 2,144-145

    Greek-English etymological dictionary (Ελληνικά-Αγγλικά ετυμολογική λεξικό) > λῦμα

  • 43 amortization

    Fin
    1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.
    EXAMPLE
    For 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 year
    For 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 year
         The 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

    The ultimate business dictionary > amortization

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