amortization fund


amortization fund
амортизационный фонд

English-russian accounting dictionary. 2014.

Смотреть что такое "amortization fund" в других словарях:

  • Amortization — A*mor ti*za tion, n. [LL. amortisatio, admortizatio. See {Amortize}, and cf. {Admortization}.] 1. (Law) The act or right of alienating lands to a corporation, which was considered formerly as transferring them to dead hands, or in mortmain. [1913 …   The Collaborative International Dictionary of English

  • amortization — / amortazeyshsn/ In accounting, the allocation (and charge to expense) of the cost or other basis of an intangible asset over its estimated useful life. Intangible assets which have an indefinite life (e.g., goodwill) are not amortizable.… …   Black's law dictionary

  • amortization — / amortazeyshsn/ In accounting, the allocation (and charge to expense) of the cost or other basis of an intangible asset over its estimated useful life. Intangible assets which have an indefinite life (e.g., goodwill) are not amortizable.… …   Black's law dictionary

  • Amortization (business) — For other uses of Amortization, see the Amortization disambiguation page. Amortization is the distribution of a single lump sum cash flow into many smaller cash flow installments, as determined by an amortization schedule. Unlike other repayment… …   Wikipedia

  • amortization — (1) The process of making regular, periodic decreases in the book or carrying value of an asset. For example, when a bond is purchased at a price above 100, the difference between the purchase price and the par value, the premium, is amortized.… …   Financial and business terms

  • Amortization — The repayment of a loan by installments. The New York Times Financial Glossary * * * amortization a‧mor‧ti‧za‧tion [əˌmɔːtaɪˈzeɪʆn ǁ ˌæmərtə ] also amortisation noun 1. [countable, uncountable] ACCOUNTING …   Financial and business terms

  • amortization — Legally, destruction, killing, or deadening, the original use of the term in the law being to place lands in mortmain. As the term is presently used, it has reference to the gradual extinction of a liability, usually one represented by a bond… …   Ballentine's law dictionary

  • amortization — Synonyms and related words: abalienation, acquitment, acquittal, acquittance, alienation, amortizement, assignation, assignment, bargain and sale, barter, bequeathal, binder, cash, cash payment, cession, clearance, conferment, conferral,… …   Moby Thesaurus

  • planned amortization class tranche — planned amortization class ( PAC) tranche A REMIC security created to receive selected cash flows from a pool of underlying mortgages securing the REMIC. PAC tranches use a structure similar to a sinking fund to establish a fixed principal… …   Financial and business terms

  • Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Earnings Before Interest, Taxes, Depreciation and Amortization - EBITDA — An indicator of a company s financial performance which is calculated in the following EBITDA calculation: EBITDA is essentially net income with interest, taxes, depreciation, and amortization added back to it, and can be used to analyze and… …   Investment dictionary


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