英和和英

語源

From 中期英語 amortisen (“to kill, alienate in mortmain”), from Anglo-Norman amorteser, alteration of Old French amortir, from Vulgar Latin *admortire (“to kill”), from Latin ad- and mors, mortem (“death”).

発音

• (英国発音) IPA: /əˌmɔːtəˈzeɪʃən/, /əˌmɔːtaɪˈzeɪʃən/
• (米国発音) IPA: /ˌæmɚtəˈzeɪʃən/, /əˌmɔɹtəˈzeɪʃən/

名詞

amortization (countable and uncountable, plural amortizations)

1. The reduction of loan principal over a series of payments.
2. The distribution of the cost of an intangible asset, such as an intellectual property right, over the projected useful life of the asset.

参考

• depreciation (of tangible assets)
• depletion (of natural resources)

Further reading

• Amortization of loans on Wikipedia.Wikipedia
• Amortization of intangible assets on Wikipedia.Wikipedia
• Intangible assets on Wikipedia.Wikipedia
• Fixed assets on Wikipedia.Wikipedia