straight-line amortization

straight-line amortization
1) фин., учет равномерное списание* (списание суммы дисконта или премии по облигации равными долями в каждый период до ее погашения)
See:

Англо-русский экономический словарь.

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Смотреть что такое "straight-line amortization" в других словарях:

  • straight-line — ˈ ̷ ̷| ̷ ̷ adjective 1. : being a mechanical linkage or equivalent device designed to produce or copy motion in a straight or approximately straight line 2. a. : having the principal parts arranged in a straight line a straight line compressor… …   Useful english dictionary

  • straight-line — adjective Date: 1843 1. being a mechanical linkage or equivalent device designed to produce or copy motion in a straight line 2. having the principal parts arranged in a straight line 3. marked by a uniform spread and especially in equal segments …   New Collegiate Dictionary

  • Straight Line Basis — A method of computing amortization (depreciation) by dividing the difference between an asset s cost and its expected salvage value by the number of years it is expected to be used. Also known as straight line depreciation or straight line… …   Investment dictionary

  • Straight-line basis — A cost or revenue *allocation method that provides for equal amounts in each period of time. The rationale for using a straight line basis is that the economic activity of the underlying assets or circumstances occurs at a constant level over… …   Auditor's dictionary

  • amortization — I noun clearance, defrayal, defrayment, disbursement, discharge, extinction of a debt, extinguishment of claim, liquidation of a debt, payment, remittance, satisfaction associated concepts: amortization contract, amortization of a mortgage,… …   Law dictionary

  • amortization — A cost *allocation method used to record the reduction in value of an asset over time. The classic case of amortization is the matching of the cost of an item of *property, plant, and equipment to its *useful life. Assets generally lose value as… …   Auditor's dictionary

  • Amortization schedule — An amortization schedule is a table detailing each periodic payment on a amortizing loan (typically a mortgage), as generated by an amortization calculator. While a portion of every payment is applied towards both the interest and the principal… …   Wikipedia

  • straddle — A cost or revenue *allocation method that provides for equal amounts in each period of time. The rationale for using a straight line basis is that the economic activity of the underlying assets or circumstances occurs at a constant level over… …   Auditor's dictionary

  • To extend over both sides of a physical divide or a point of time. Accounting *cutoff is complicated by transactions that straddle two or more *financial reporting periods. — A cost or revenue *allocation method that provides for equal amounts in each period of time. The rationale for using a straight line basis is that the economic activity of the underlying assets or circumstances occurs at a constant level over… …   Auditor's dictionary

  • Tangible Personal Property — An tax term describing personal property that can be physically relocated, such as furniture and office equipment. Tangible personal property is always depreciated over either a five or seven year period using straight line amortization, but is… …   Investment dictionary

  • Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… …   Wikipedia


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