amortization

• Существительное, обозначающее процесс постепенного уменьшения стоимости актива в течение срока его полезного использования или погашения долга регулярными платежами.

A noun referring to the process of gradually reducing the value of an asset over its useful life or paying off a debt through regular installments.

1. Asset value reductionC1formalbusiness

   The process of gradually reducing the recorded cost of an intangible asset over its useful life.

   Снижение стоимости актива

   • The company recorded the amortization of its patents over ten years.
   • Amortization of goodwill is a common accounting practice.
   • The accountant calculated the annual amortization expense for the software license.

2. Debt repaymentC1formalbusiness

   The process of paying off a debt over time through regular, scheduled payments that cover both principal and interest.

   Погашение долга

   • The mortgage has a 30-year amortization schedule.
   • Each monthly payment includes a portion for amortization of the loan principal.
   • The bank provided an amortization table showing the balance reduction over time.

   Синонимыliquidationpayoffredemptionrepaymentsettlement