accelerated amortization — noun : a deduction from taxable income in lieu of normal depreciation on qualified facilities based on writing off capital investment over a stated period representing the duration of war or emergency, the higher write off resulting in a tax… … Useful english dictionary
amortization — /am euhr teuh zay sheuhn, euh mawr /, n. 1. an act or instance of amortizing a debt or other obligation. 2. the sums devoted to this purpose. Also, amortizement. [1665 75; < ML a(d)mortization (s. of admortizatio). See AMORTIZE, ATION] * * * In… … Universalium
amortization — A cost *allocation method used to record the reduction in value of an asset over time. The classic case of amortization is the matching of the cost of an item of *property, plant, and equipment to its *useful life. Assets generally lose value as… … Auditor's dictionary
accelerated method — A cost allocation method that provides for larger amounts in earlier time periods. The rationale for using an accelerated method is that the economic activity of the underlying assets or circumstances occurs most intensively in the earliest time… … Auditor's dictionary
amortization — I noun clearance, defrayal, defrayment, disbursement, discharge, extinction of a debt, extinguishment of claim, liquidation of a debt, payment, remittance, satisfaction associated concepts: amortization contract, amortization of a mortgage,… … Law dictionary
Accelerated depreciation — refers to any one of several methods by which a company, for financial accounting and/or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life.… … Wikipedia
Accelerated Payments — A term associated with making additional unscheduled payments on a loan at predetermined, or random intervals. Making additional unscheduled payments reduces the principal balance of the loan, meaning that more principal and less interest is paid … Investment dictionary
Early Amortization — A type of credit enhancement used in certain asset backed securities (ABS). Early amortization is an accelerated payment of bond principal in an asset backed security, usually triggered when there is a sudden increase in delinquencies in the… … Investment dictionary
Forestry in Argentina — The forestry sector in Argentina experienced significant growth rates in the last five years between 2001 and 2006. An estimated 1.115 million hectares were planted as of 2005. It is estimated that this year, between 40,000 to 50,000 hectares… … Wikipedia
certificate of necessity — a document issued by a certifying government agency under authority of which the internal revenue service allows deductions from taxable income for accelerated amortization of all or a part of the cost of emergency facilities * * * certificate of … Useful english dictionary
