amortize


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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.
Following the seven-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 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.
Fitch found that while Neg Am borrower repayment patterns are indeed sensitive to interest rates, a fraction of borrowers continued to negatively amortize as they approached the five year recast, which mitigates an RMBS pool's exposure to default risk over time.
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.
24% provide for monthly payments of interest-only for the first 10 years, after which the monthly payment on each mortgage loan will be increased to an amount sufficient to fully amortize the outstanding principal balance over its remaining term.