amortize


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  • verb

Synonyms for amortize

liquidate gradually

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References in periodicals archive ?
Accordingly, D can amortize the agreement over its five-year life.
If the benefits of the asset will continue indefinitely, it has an indefinite useful life and the company should not amortize it.
If the package design asset developed (or modified) with the package design cost has an ascertainable useful life extending beyond the end of the tax year in which the costs are incurred, the taxpayer may amortize the costs ratably over that useful life, beginning with the month the design is placed in service.
No other guidance: Other than the two examples described above, the regulations do not provide detailed guidance for determining how to amortize debt issuance costs using a constant yield method.
Following the five-year or 10-year period, the monthly payment with respect to each of these mortgage loans will be increased to an amount sufficient to amortize the principal balance of the mortgage loans over the remaining term.
197, taxpayers could amortize covenants not to compete over the life of the agreement, under Regs.
Barbara's Outfitters capitalizes certain start-up costs and fully amortizes those costs within the first year of operations.
47 million per payment, as a combination of principal and interest, on February 17 and August 17 of each year, beginning on February 17, 2006, and will amortize to zero at maturity on August 17, 2010.
The FSA also concluded that the bond's maturity date was the remarketing date; thus, the taxpayer should amortize the bond-issuance premium under Regs.
The EITF observed that industry practice is to amortize PVP using an interest method with accrual of interest added to the unamortized balance.
56 million per payment, as a combination of principal and interest, and will amortize to zero at maturity.
1991) regarding the ability to amortize acquired intangible assets, there's fresh evidence other courts will not embrace the radical legal formulation adopted by the U.
78% of the mortgage loans amortize for their first 10 years based on a 40-year term to maturity, and amortize thereafter based on a 20-year term to maturity.
23 (2001), the Tax Court held that a company had to amortize a covenant not to compete that was entered into in conjunction with a redemption of its stock over 15 years.
In addition, because ISO certification is valid for only three years before renewal, manufacturers were often successful in arguing that they should be allowed to amortize ISO 9000 expenses over those three years.