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Amortization or amortisation may refer to: * The process by which loan principal decreases over the life of an
amortizing loan In banking and finance, an amortizing loan is a loan where the principal of the loan is paid down over the life of the loan (that is, amortized) according to an amortization schedule, typically through equal payments. Similarly, an amortizing b ...
* Amortization (accounting), the expensing of acquisition cost minus the residual value of intangible assets in a systematic manner, or the completion of such a process *
Amortization (tax law) In tax law, amortization refers to the cost recovery system for intangible property. Although the theory behind cost recovery deductions of amortization is to deduct from basis in a systematic manner over an asset's estimated useful economic life so ...
, the cost recovery system for intangible property * Amortized analysis, a method of analysing the execution cost of algorithms * Amortization (zoning), the time period a non-conforming property has to conform to a new zoning classification before the non-conforming use becomes prohibited {{Dab