Amortisation: Difference between revisions
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imported>Doug Williamson m (Numbering and classification.) |
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#The spreading of a pension scheme surplus or deficit over a period of time, often for the purposes of granting a Contributions holiday (in the case of a surplus) or calculating deficit reduction contributions (in the case of a deficit). | |||
The spreading of a pension scheme surplus or deficit over a period of time, often for the purposes of granting a Contributions holiday (in the case of a surplus) or calculating deficit reduction contributions (in the case of a deficit). | #The repayment or reduction of the principal amount of an obligation over time. For example the repayment of loan principal by instalments. | ||
#In financial accounting, the writing down of the value of an intangible fixed asset over time. Similar to the depreciation of tangible fixed assets. | |||
#More generally, the spreading of any amount or difference over time. | |||
The repayment or reduction of the principal amount of an obligation over time. For example the repayment of loan principal by instalments. | #In financial accounting, where there is a difference between the initial amount and the maturity amount of a financial asset or a financial liability, the spreading of that difference over time. The spreading calculation is commonly made using the Effective interest method. | ||
In financial accounting, the writing down of the value of an intangible fixed asset over time. Similar to the depreciation of tangible fixed assets. | |||
More generally, the spreading of any amount or difference over time. | |||
In financial accounting, where there is a difference between the initial amount and the maturity amount of a financial asset or a financial liability, the spreading of that difference over time. The spreading calculation is commonly made using the Effective interest method. | |||
== See also == | == See also == | ||
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* [[EBITDA]] | * [[EBITDA]] | ||
* [[Effective interest method]] | * [[Effective interest method]] | ||
[[Category:Accounting_and_Reporting]] | |||
[[Category:Pensions_Risk]] | |||
Revision as of 20:24, 27 July 2013
- The spreading of a pension scheme surplus or deficit over a period of time, often for the purposes of granting a Contributions holiday (in the case of a surplus) or calculating deficit reduction contributions (in the case of a deficit).
- The repayment or reduction of the principal amount of an obligation over time. For example the repayment of loan principal by instalments.
- In financial accounting, the writing down of the value of an intangible fixed asset over time. Similar to the depreciation of tangible fixed assets.
- More generally, the spreading of any amount or difference over time.
- In financial accounting, where there is a difference between the initial amount and the maturity amount of a financial asset or a financial liability, the spreading of that difference over time. The spreading calculation is commonly made using the Effective interest method.
