| 释义 |
am·or·tize
\ˈamə(r)ˌtīz sometimes əˈmȯrˌ- or ˈaˌmȯrˌ- or -mȯ(ə)ˌ-\ transitive verb
also am·or·tise \“\
(-ed/-ing/-s)
Etymology: Middle English amortisen, modification (influenced by Medieval Latin amortizare to amortize, from Old French amortir + Late Latin -izare -ize) of Middle French amortiss-, stem of amortir, from (assumed) Vulgar Latin admortire to deaden, from Latin ad- + (assumed) Vulgar Latin -mortire, from mort-, mors death — more at murder
1. law : to alienate in mortmain
< amortized the estate >
2. accounting
a. : to provide for the gradual extinguishment of (an obligation, as a mortgage or bond issue) by payment of a part of the principal or by contribution to a sinking fund usually with or at the time of each periodic interest payment
b. : to write down gradually to extinguishment the cost of (as asset) by periodic charges to expense or profit and loss — usually applicable to intangible assets (as patents, bond premiums) |