wear; depreciation; tear; wear and tear; sinking; absorption of shocks; charge-off; charge off; amortization(1. Accounting: Preferred term for the apportionment (charging or writing off) of the cost of an intangible asset as an operational cost over the asset's estimated useful life. It is identical to depreciation, the preferred term for tangible assets. The purpose of both terms is to (1) reflect reduction in the book value of the asset due to usage and/or obsolescence, (2) spread a large expenditure proportionately over a fixed period, and thereby (3) reduce the taxable income (not the actual or cash income) of a firm. In effect, it is a process by which invested capital of a firm is recovered by gradual sale of the firm's asset(s) to its customers over the years. 2. Banking: Gradual repayment of a loan in equal (or nearly equal) installments which ... Usage Example On the financials themselves, Motorola was hindered by a portion of amortization of intangibles by the acquisition [by Google], added Pichette.. BD Alexander Demidov); wearout
depreciation(An allocation of part of the original value of a fixed asset to current income during a specific period. Depreciation represents the declining value of the fixed asset as a cost of the specified period)
1) постепенное снашивание фондов (оборудования, зданий, сооружений) и перенесение их стоимости по частям на вырабатываемую продукцию (см. Амортизационные отчисления).
2) Уменьшение ценности имущества, облагаемого налогом (на сумму капитализированного налога).
3) В технике - поглощение, смягчение ударов, вибрации и т. п. (см. Амортизатор). Большой Энциклопедический словарь
