amortize

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

amortize

formerly, in the law of property, to transfer lands in MORTMAIN.

Mentioned in ?

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.

Amortization of certain intangible assets: companies should question the treatment of assets with contractual or legal lives

446-5(b)(2) states that a taxpayer may amortize the issuance costs using the de minimis OID rules.

Capitalizing and amortizing debt issuance costs

197 intangible and Y has to amortize it over 15 years under Sec.

15-year amortization for covenant not to compete in redemption acquisition

If the dealer exercises the option, the issuer would amortize the premium over the term of the remarketed security.

FSA forgoes conventional wisdom in characterizing a remarketing payment under a callable/puttable bond

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.

Credit card origination costs, present value of future profits and estimated mine worker benefit payments

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.

10th Circuit spurns Newark Morning Ledger

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.

IRS allows same-year deduction for ISO 9000 costs

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.

Taxation of bond discounts and premiums

461(g)(1) requires a cash-method taxpayer to capitalize and amortize prepaid interest.