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Amortization of Bond Discount

The amortization of bond discount is the allocation of the discount over the remaining life of the bonds to account...

Amortized Asset

An asset (typically a financial asset/ intangible asset) that is subject to an amortization scheme whereby its amortized cost is...

Amortizable Asset

An asset (typically a financial asset/ intangible asset) that is subject to an amortization scheme whereby its amortized cost is...

Amortization

The systematic process of allocating the amortized amount/ amortized cost (the principal) of a financial asset (broadly any intangible asset)...