Definitions #
The systematic write-down of the cost of an intangible asset over its useful life, such as patents, trademarks, or goodwill in some cases.
Technical Under IAS 38, the periodic allocation of the depreciable amount of an intangible asset based on its useful life, typically straight-line, impacting the income statement.
Example The company's amortisation expense for the software licence was $50,000 for the fiscal year.
In lending, the gradual repayment of a loan through regular principal and interest payments over a schedule.
Technical Lending context: the reduction of a debt's principal over time through scheduled payments, often modelled on an amortisation schedule showing interest and principal portions.
Example The mortgage amortisation schedule shows a higher interest component in early years.
Etymology #
From Middle English amortisen, via Old French amortir to quench or kill, from Latin ad mortem (to the point of death), metaphorically 'wiping out' an asset value or debt over time.
Collocations #
- straight-line amortisation 直线摊销，每期金额相等
- amortisation schedule 贷款摊还明细表，按期列示本金和利息
- accumulated amortisation 累计摊销，抵减无形资产账面值
Real Business Examples #
- Under IFRS, the entity recognised an amortisation charge of €1.2 million on the customer relationships intangible asset.
- The bank provided the borrower with the amortisation schedule, showing monthly principal reductions over 15 years.
Register & Variants #
- Register: formal
- BrE/AmE: 英式拼写 am-O-rti-sation；美式拼写 am-O-r-ti-za-tion，全球通用
Synonyms & Antonyms #
- Synonyms: amortization, amortisation expense
- Antonyms: capitalisation
Common Errors #
- 把 amortisation 与 depreciation 混用 amortisation 用于无形资产（如专利），depreciation 用于有形资产（如设备）
- 以为 goodwill 永不摊销 IFRS 对 goodwill 不做定期摊销，但需减值测试；其他无形资产生命有限仍摊销
Confusable Terms #
- Depreciation vs Amortisation
- depreciation 用于固定资产（有形），amortisation 用于无形资产
- Impairment vs Amortisation
- impairment 是资产减值（突发性价值下降），amortisation 是系统的期间分配
Frequently Asked Questions
Amortisation 在税法与会计上的区别?
会计上按准则确认；税法可能允许加速或限额扣除，视司法管辖区而定，需做递延调整
无形资产摊销年限如何确定?
按合同或法律年限，否则估计，若无法确定则不超过 10 年（部分准则允许更长合理估计）
Published: 2026-09-23 Category: Accounting