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amortization
(redirected from amoritization)

   Also found in: Legal, Financial, Encyclopedia, Wikipedia, Hutchinson 0.04 sec.
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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EPS = Earnings per share; EBITDA = Earnings before interest, taxes, depreciation, and amoritization.
ARM borrowers are advised to query lenders about the rate index used, adjustment frequency, negative amoritization, payment caps, lender's margin and conversion to a fixed rate.
EBITDA can be determined from the Consolidated Statement of Net Income (Loss) and Reinvested Earnings by adding to net income (loss) interest expense, income taxes, depreciation and amoritization, other gains and losses, and restructuring charges.
 
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