WordNet

payment of an obligation in a series of installments or transfers (同)amortisation
the reduction of the value of an asset by prorating its cost over a period of years (同)amortisation

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出典(authority):フリー百科事典『ウィキペディア（Wikipedia）』「2013/07/07 00:10:39」(JST)

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Look up amortise in Wiktionary, the free dictionary.

Amortization (or amortisation) is the process of decreasing, or accounting for, an amount over a period. The word comes from Middle English amortisen to kill, alienate in mortmain, from Anglo-French amorteser, alteration of amortir, from Vulgar Latin admortire to kill, from Latin ad- + mort-, mors death.

Applications of amortization[edit]

When used in the context of a home purchase, amortization is the process by which loan principal decreases over the life of a loan, typically an amortizing loan. With each mortgage payment that is made, a portion of the payment is applied towards reducing the principal, and another portion of the payment is applied towards paying the interest on the loan. An amortization schedule, a table detailing each periodic payment on a loan, shows this ratio of principal and interest and demonstrates how a loan's principal amount decreases over time. An amortization schedule can be generated by an amortization calculator. Negative amortization is an amortization schedule where the loan amount actually increases through not paying the full interest.
In business, amortization allocates a lump sum amount to different time periods, particularly for loans and other forms of finance, including related interest or other finance charges. Amortization is also applied to capital expenditures of certain assets under accounting rules, particularly intangible assets, in a manner analogous to depreciation.
In tax law, amortization refers to the cost recovery system for intangible property.
In computer science, amortized analysis is a method of analyzing the execution cost of algorithms over a sequence of operations.
In the context of zoning regulations, amortization is the time in which a property owner has to conform or relocate when the property's use constitutes a preexisting nonconforming use under amended zoning regulations.

References[edit]

English Journal

Outcomes of infants undergoing robot-assisted laparoscopic pyeloplasty compared to open repair.

Dangle PP, Kearns J, Anderson B, Gundeti MS.SourceDepartment of Surgery, Division of Urology, University of Chicago School of Medicine and Biological Sciences, and Comer Children's Hospital, Chicago, Illinois.
The Journal of urology.J Urol.2013 Dec;190(6):2221-7. doi: 10.1016/j.juro.2013.07.063. Epub 2013 Aug 1.
PURPOSE: Robotic surgery has evolved from simple extirpative surgery to complex reconstructions even in infants. Data are lacking comparing surgical and direct costs to open approaches. We describe the feasibility, salient tips and outcomes of robot-assisted laparoscopic pyeloplasty compared to an o
PMID 23911637

Robotic Radiosurgery for the Treatment of 1-3 Brain Metastases: A Pragmatic Application of Cost-Benefit Analysis Using Willingness-to-Pay.

Greenspoon JN, Whitton A, Whelan T, Sharieff W, Wright J, Sussman J, Gafni A.SourceDepartment of Oncology, Juravinski Cancer Centre Division of Radiation Oncology, McMaster University, Ontario, Canada. jeffrey.greenspoon@jcc.hhsc.ca.
Technology in cancer research & treatment.Technol Cancer Res Treat.2013 Dec;12(6):517-23. doi: 10.7785/tcrt.2012.500344. Epub 2013 Jun 6.
With the emergence of radiosurgery as a new radiotherapeutic technique, health care decision makers are required to incorporate community need, cost and patient preferences when allocating radiosurgery resources. Conventional patient utility measures would not reflect short term preferences and woul
PMID 23745785

[Cost analysis comparing single-use (Ambu® aScope™) and conventional reusable fiberoptic flexible scopes for difficult tracheal intubation].

Aïssou M, Coroir M, Debes C, Camus T, Hadri N, Gutton C, Beaussier M.SourceDépartement d'anesthésie-réanimation chirurgicale, université Pierre et Marie-Curie Paris 6, hôpital Saint-Antoine, Assistance publique-Hôpitaux de Paris (AP-HP), 184 rue du Faubourg-Saint-Antoine, Paris cedex 12, France.
Annales françaises d'anesthèsie et de rèanimation.Ann Fr Anesth Reanim.2013 May;32(5):291-5. doi: 10.1016/j.annfar.2013.01.014. Epub 2013 Apr 3.
OBJECTIVE: Recommendations on difficult tracheal intubation constrain each surgical block to have a fiberscope available. Reusable fiberscope presents the problem of availability, the risk of non-conventional infections transmission and the cost. Single-use fiberscopes are presently available (Ambu�
PMID 23561716

[Organism as a functional unity of oscillation processes of varying frequency].

Galichiĭ VA.AbstractThe present concept of organism as an oscillating system is discussed in light of the biological rhythms theory. The phenomenon of biological rhythm is viewed as a result of unity and mutual confrontation of the fundamental conflicts in the life process - destruction and creation. Consideration is given to the system-making role of diurnal rhythms keeping the organism functioning as integration. Possible mechanisms of interrelationships of rhythms with different frequencies based on the principles of ascending from simple to complicated, biological amortization, level destabilization, multiple ratios and frequency locking are dealt with. Emphasis is placed on the necessity of conceptualizing the physiological norm as a rhythmic phenomenon.
Aviakosmicheskaia i ekologicheskaia meditsina = Aerospace and environmental medicine.Aviakosm Ekolog Med.2013 Mar-Apr;47(2):51-60.
The present concept of organism as an oscillating system is discussed in light of the biological rhythms theory. The phenomenon of biological rhythm is viewed as a result of unity and mutual confrontation of the fundamental conflicts in the life process - destruction and creation. Consideration is g
PMID 23814900

Japanese Journal

Toward Constant Time Enumeration

Takeaki Uno
情報処理学会研究報告. AL, アルゴリズム研究会報告 2014-AL-147(17), 1-8, 2014-02-24
… By the amortization, we show that many elimination orderings, matchings in a graph, connected vertex induced subgraphs in a graph, and spanning trees can be enumerated in O(1) time for each solution with simple algorithms and proofs. …
NAID 110009675766

のれんの償却に関する一考察

鈴木芳美
青森中央学院大学研究紀要 (20), 77-89, 2013-03
NAID 40019723384

のれんの償却と子会社株式の評価 : 連結財務諸表と個別財務諸表の狭間

吉川郁夫
ビジネス&アカウンティングレビュー -(9) (-), 13-27, 2012-03
NAID 40019233392

負ののれんの償却期間の決定要因

高橋由香里
会計プログレス (13), 99-111, 2012
NAID 40019458970

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