amortize


Also found in: Dictionary, Thesaurus, Financial, Encyclopedia, Wikipedia.
See: discharge

amortize

formerly, in the law of property, to transfer lands in MORTMAIN.
References in periodicals archive ?
If a company determines that a previously unamortized asset has a finite useful life, the company should begin to amortize it from that point on.
446-5(b)(2) states that a taxpayer may amortize the issuance costs using the de minimis OID rules.
197 intangible and Y has to amortize it over 15 years under Sec.
If the dealer exercises the option, the issuer would amortize the premium over the term of the remarketed security.
The EITF reached a consensus that the inter used to amortize PVP should be the liability or contract rate to be consistent with FASB Statements nos.
2/17/93) affirmed the Tax Court's decision in Newark while ruling on Colorado's ability to amortize core deposits obtained in an acquisition of several banks.
Danaher won a settlement that allowed it to amortize its costs, but the industry remained concerned that the Service would use INDOPCO and the TAM to disallow deductions on consulting fees of any kind in other cases.
If the taxpayer makes a formal election to amortize a market discount on an annual basis, the straight-line or constant-interest method may be used to determine the annual amount of amortization to include in income.
461(g)(1) requires a cash-method taxpayer to capitalize and amortize prepaid interest.