amortize a‧mor‧tize [əˈmɔːtaɪz ǁ ˈæmər-] also amortise verb [transitive]
1. ACCOUNTING to show the reduction in the value of an asset in a company's accounts over a period of time:

• All acquisition expenses are amortized over 10 years.

— see also depreciate
2. FINANCE to make repayments on a loan:

• The company reached agreement with its banks to amortize a loan balance of $73 million over two years.

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amortize UK US (UK also amortise) /əˈmɔːtaɪz/ verb [T]
ACCOUNTING, TAX to spread the value or cost of an asset in accounts over a number of years: amortize sth over sth »

Companies use depreciation to amortize fixed assets over their usable life.


The value of the machinery is amortized over its estimated useful life.

Compare DEPRECIATE(Cf. ↑depreciate)
to reduce a debt by paying small regular amounts: »

When asked what tolls would be required to amortize the payments under the contracts, he said the figures were astronomical.

amortization (UK also amortisation) /əˌmɔːtɪˈzeɪʃən/ US  /æmˌɔːrṱə-/ noun [U]

Costs before depreciation and amortisation jumped 45% in a single year.

Financial and business terms. 2012.

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Look at other dictionaries:

  • amortize — amor·tize / a mər ˌtīz, ə mȯr / vt tized, tiz·ing: to reduce (an amount) gradually: as a: to pay off (as a loan) gradually usu. by periodic payments of principal and interest or payments to a sinking fund b: to gradually reduce the cost of (as… …   Law dictionary

  • Amortize — A*mor tize, v. t. [OE. amortisen, LL. amortisare, admortizare, F. amortir to sell in mortmain, to extinguish; L. ad + mors death. See {Mortmain}]. 1. To make as if dead; to destroy. [Obs.] Chaucer. [1913 Webster] 2. (Law) To alienate in mortmain …   The Collaborative International Dictionary of English

  • amortize — (v.) late 14c., from O.Fr. amortiss , prp. stem of amortir deaden, from V.L. *admortire to extinguish, from ad to (see AD (Cf. ad )) + mortus dead, from L. mors death (see MORTAL (Cf …   Etymology dictionary

  • amortize — (Amer.) a·mor·tize || É™ mɔːtaɪz v. settle a debt through periodic payments to a creditor or to a sinking fund; pay off a debt gradually, become depreciated (also amortise) …   English contemporary dictionary

  • amortize — (also amortise) ► VERB ▪ gradually write off (a cost) or reduce (a debt). DERIVATIVES amortization noun. ORIGIN Old French amortir, from Latin mors death …   English terms dictionary

  • amortize — [am′ər tīz΄, ə môr′tīz] vt. amortized, amortizing [ME amortisen < extended stem of OFr amortir, to extinguish, sell in mortmain (< ML amortire); or < ML amortizare; both ML forms < L ad, to + mors, death: see MORTAL] 1. to put money… …   English World dictionary

  • amortize — transitive verb ( tized; tizing) Etymology: Middle English amortisen to kill, alienate in mortmain, from Anglo French amorteser, alteration of amortir, from Vulgar Latin *admortire to kill, from Latin ad + mort , mors death more at murder Date:… …   New Collegiate Dictionary

  • amortize — UK [əˈmɔː(r)taɪz] / US [ˈæmərˌtaɪz] verb [transitive] Word forms amortize : present tense I/you/we/they amortize he/she/it amortizes present participle amortizing past tense amortized past participle amortized business to pay back money that you… …   English dictionary

  • amortize — [[t]əmɔ͟ː(r)taɪz, AM æ̱mər [/t]] amortizes, amortizing, amortized VERB In finance, if you amortize a debt, you pay it back in regular payments. [TECHNICAL] [V n] There s little advantage to amortizing the loan, especially on a 30 or 40 year basis …   English dictionary

  • amortize — amortizable, adj. /am euhr tuyz , euh mawr tuyz/, v.t., amortized, amortizing. 1. Finance. a. to liquidate or extinguish (a mortgage, debt, or other obligation), esp. by periodic payments to the creditor or to a sinking fund. b. to write off a… …   Universalium

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