Amortization
Allocation of intangible asset cost or loan principal over time, depending on the accounting or finance context.
Accounting terms for depreciation, amortization, straight-line depreciation, and systematic cost allocation.
Core Depreciation and Amortization Concepts covers depreciation, amortization, straight-line depreciation, and systematic cost allocation.
Use these pages when asset-cost allocation changes earnings, tax timing, cash-flow interpretation, capital intensity, or valuation adjustments. It sits inside Depreciation and Amortization, so readers can move up when the broader accounting context matters.
Use the table below to choose the narrower accounting branch before applying a term to a statement line, model input, audit trail, tax schedule, covenant test, or management report.
| Area | Use it for |
|---|---|
| Amortization | Allocation of intangible asset cost or loan principal over time, depending on the accounting or finance context. |
| Amortization of Intangibles | Amortization of intangibles is the process by which the cost associated with an intangible asset is expensed over the projected useful life of the asset. |
| Depreciate | In accounting, depreciation is the systematic allocation of the cost of an asset over its useful life. In economics, depreciation refers to a loss in market value. |
| Depreciation | Depreciation is the systematic allocation of the cost of a tangible long-lived asset over the periods that benefit from using it. |
| Depreciation Accounting | Accounting treatment that allocates tangible asset cost over useful life through periodic depreciation expense. |
| Depreciation and Amortization | Depreciation and amortization are accounting methods used to allocate the cost of tangible and intangible assets over their useful lives. |
| Straight-Line Depreciation | Straight-Line Depreciation is a widely-used method of allocating the cost of a tangible fixed asset over its useful life. |
Depreciation and amortization content is educational and does not provide accounting, tax, audit, legal, investment, or valuation advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Allocation of intangible asset cost or loan principal over time, depending on the accounting or finance context.
Amortization of intangibles is the process by which the cost associated with an intangible asset is expensed over the projected useful life of the asset.
In accounting, depreciation is the systematic allocation of the cost of an asset over its useful life. In economics, depreciation refers to a loss in market value.
Depreciation is the systematic allocation of the cost of a tangible long-lived asset over the periods that benefit from using it.
Accounting treatment that allocates tangible asset cost over useful life through periodic depreciation expense.
Depreciation and amortization are accounting methods used to allocate the cost of tangible and intangible assets over their useful lives.
Straight-Line Depreciation is a widely-used method of allocating the cost of a tangible fixed asset over its useful life.