무형 자산의 취득 원가를 내용 연수 동안 체계적으로 배분하여 비용으로 처리하는 것
The systematic allocation of the cost of an intangible asset over its useful life.
예문:
"The annual amortization of the trademark was listed under operating expenses."
"Amortization helps companies match the cost of an asset with the revenue it generates."
대출금이나 채무를 정해진 기간 동안 정기적으로 나누어 갚아 나가는 과정
The process of paying off a debt over time through regular installments of principal and interest.
예문:
"A shorter amortization period results in higher monthly payments but lower total interest."
"The bank provided a detailed amortization schedule for the thirty-year mortgage."
부동산이나 토지를 법인 또는 교회 등의 단체에 영구적으로 양도하는 것
The transfer of property or land to a corporation or religious organization in perpetuity.
예문:
"The statute was designed to prevent the unauthorized amortization of land to the church."
"Historical records show the amortization of several estates to the local monastery."