amortize

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Related to amortizing: amortization term
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Synonyms for amortize

liquidate gradually

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Moody's Investors Service has removed the rating history for the 2.06% Mortgage-Linked Amortizing Global Debt Securities due January 15, 2022 (CUSIP: 3134G3KS8) issued by Freddie Mac.
This determination of basis applies only for purposes of amortizing premium; a holder's basis in the bond for purposes of amortizing premium may differ from the holder's basis for purposes of determining gain or loss on the sale or exchange of the bond.
However, they do alter the method of amortizing capitalized debt issuance costs to conform generally to the constant yield to maturity method for OID.
Could an asset a company was amortizing over a useful life of less than 40 years now have an indefinite life under Statement no.
Nonetheless, it provides a rational and systematic basis for amortizing goodwill.
Section 197(f)(A) of the Code contains an anti-churning rule to prevent taxpayers from amortizing section 197 intangibles acquired before the effective date of the statute (i.e., August 10, 1993).
In a survey of early adopters in December 2001, Ernst & Young reported an average annual increase in EPS of 8 cents to 24 cents per share as a result of not amortizing goodwill and certain other intangible assets.
In such circumstances, the proper period for amortizing the capitalized costs of obtaining the first loan includes the term of the second loan.
Arguments centered around whether the accounting for such investments should (1) reflect the tax attributes of the investment by recognizing the tax benefits as earned and amortizing the cost of the investment over the life of the project to provide an effective yield or (2) view the investment as a real estate partnership and account for such investment in accordance with SOP 78-9.
Accordingly, during the following months, taxpayers incurring package design costs were prohibited from capitalizing and amortizing those costs under Rev.
Frontier Chevrolet originally filed returns amortizing the covenant payments over 15 years, but filed amended returns claiming a five-year amortization period.