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amortization |
Also found in: Dictionary/thesaurus, Legal, Financial, Encyclopedia, Wikipedia, Hutchinson | 0.07 sec. |
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amortization, n a generic term that includes various specific practices, such as depreciation, depletion, write-off of intangibles, prepaid expenses, and deferred charges. |
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? Mentioned in | ? References in periodicals archive | |
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Note: Receipt of cash does not
always represent all of the interest income to be reported for Federal
and state income tax purposes; amortization of bond discount is also
included. Management believes that FFO
is helpful to investors as supplemental performance measures because
these measures exclude the effect of depreciation, amortization and
gains or losses from sales of real estate, all of which are based on
historical costs which implicitly assumes that the value of real estate
diminishes predictably over time. Financing was based on a10 year term with a 20 year amortization. |
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