amortizacija
1. Postepeni otpis vrednosti imovine (mašina, zgrada i dr.) zbog dugog korišćenja i dotrajalosti.
2. Izvlačenje, vraćanje uloženog kapitala u proizvodnju.
3. Proglašavanje ništavnim izgubljene menice,čeka, polise osiguranja i sl. koji se samim tim sami od sebe naplaćuju.
4. Ublažavanje potresa pri kretanju automobila, aviona ili drugih vozila.
5. Postepeno, po zakonom utvrđenom planu izvođeno vraćanje duga, naročito državnih zajmova;
6. Sudski postupak kojim se izgubljene hartije od vrednosti i dokumenta oglašuju za nevažeće (mortifikacija)
7. Otuđenje nepokretnog imanja iz svetovnih ruku i predavanje crkvi (mrtvoj ruci); amortizman.
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amortisation
IPA: / əmɔːrtaɪzeɪʃn̩ /Alternate (chiefly British) spelling for amortization
amortization
IPA: / æmərtəzeɪʃn̩ /ETYM Late Lat. amortisatio, admortizatio. Related to Amortize, Admortization.
(Alternate spelling: amortisation).
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1. Payment of an obligation in a series of installments or transfers; SYN. amortisation.
2. The reduction of the value of an asset by prorating its cost over a period of years; SYN. amortisation.
debt redemption
IPA: / ˈdet rəˈdempʃn̩ /depreciation
IPA: / depʁesjasjˈɔ̃ /ETYM Cf. French dépréciation.
1. A decrease in price or value over time.
2. Decrease in value of an asset due to obsolescence or use; SYN. wear and tear.
In economics, the decline of a currency's value in relation to other currencies. Depreciation also describes the fall in value of an asset (such as factory machinery) resulting from age, wear and tear, or other circumstances. It is an important factor in assessing company profits and tax liabilities.
depreciation charge
IPA: / dəˌpriʃiˈeɪʃn̩ ˈtʃɑːrdʒ /An amount periodically charged to expense or against revenue in compensation for depreciation of property.
wear and tear
IPA: / ˈwer ənd teər /The loss, injury, or stress to which something is subjected by or in the course of use; especially; normal depreciation.
write-down
A deliberate reduction in the book value of an asset (as to reflect the effect of obsolescence)