- amortization method
- метод амортизации
English-russian accounting dictionary. 2014.
amortization method
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Fixed Amortization Method — One of three methods by which early retirees of any age can access their retirement funds without penalty before turning 50.5. The fixed amortization method amortizes the retiree s account balance over his/her remaining life expectancy as… … Investment dictionary
amortization — I noun clearance, defrayal, defrayment, disbursement, discharge, extinction of a debt, extinguishment of claim, liquidation of a debt, payment, remittance, satisfaction associated concepts: amortization contract, amortization of a mortgage,… … Law dictionary
amortization — A cost *allocation method used to record the reduction in value of an asset over time. The classic case of amortization is the matching of the cost of an item of *property, plant, and equipment to its *useful life. Assets generally lose value as… … Auditor's dictionary
Amortization — 1. The paying off of debt in regular installments over a period of time. 2. The deduction of capital expenses over a specific period of time (usually over the asset s life). More specifically, this method measures the consumption of the value of… … Investment dictionary
amortization — 1) The process of treating as an expense the annual amount deemed to waste away from a fixed asset. The concept is particularly applied to leases, which are acquired for a given sum for a specified term at the end of which the lease will have no… … Accounting dictionary
amortization — 1) The process of treating as an expense the annual amount deemed to waste away from a fixed asset. The concept is particularly applied to leases, which are acquired for a given sum for a specified term at the end of which the lease will have no… … Big dictionary of business and management
Negative amortization — In finance, negative amortization, also known as NegAm, deferred interest or graduated payment mortgage, occurs whenever the loan payment for any period is less than the interest charged over that period so that the outstanding balance of the… … Wikipedia
level factor amortization — Perhaps the best method of accounting for MBS premiums and discounts is the change in factor or level factor amortization method. Under the change in factor method, the amount of monthly premium amortization or discount accretion is calculated to … Financial and business terms
Fixed Annuitization Method — One of three methods by which early retirees of any age can access their retirement funds without penalty before turning 50.5. The fixed annuitization method divides the retiree s account balance by an annuity factor taken from IRS tables to… … Investment dictionary
Annuity Factor Method — A calculation method to determine the amount of eligible withdrawals that an investor can make from their IRA without incurring penalties. The calculation uses life expectancy data; however, it utilizes different data than is used in the… … Investment dictionary
Required Minimum Distribution Method — One of three methods by which early retirees of any age can access their retirement funds without penalty before turning 59 ½. Normally, funds withdrawn before age 59 ½ are assessed a 10% early withdrawal penalty. Funds must be… … Investment dictionary
