amortize

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amortize

formerly, in the law of property, to transfer lands in MORTMAIN.
References in periodicals archive ?
rate Freddie Mac's Mortgage-Linked Amortizing Global Debt Securities and
(The Service has approved use of the "yield" method of amortizing bond premium.
The following examples illustrate the new rules for amortizing debt issuance costs.
* Intangible assets other than goodwill that a company is not amortizing should be reevaluated in each reporting period to determine whether amortization should begin (if the assets' useful lives go from indefinite to definite).
90-63 establishes procedures for the adoption of alternative methods of amortizing package design costs.
OBRA allows amortization deductions for most intangibles, determined by ratably amortizing an asset's adjusted basis over a 15-year period beginning with the month it was acquired.
72(t)(2)(A)(iv) for "substantially equal periodic payments." An annual distribution amount for 2001 is calculated by amortizing the aggregated account balances of IRAs 1, 2 and 3 as of Dec.
* Amortizing the amounts reported as assets over the estimated benefit period based on the proportion of current-period revenue from the advertising to probable remaining future revenue, subject to a net realizable value test.
179; immediate expensing of research and experimental expenses; 60 months (rather than some longer period) for amortizing startup expenses and organization expenses; the claiming of partial bad debts, etc.