| The architecture should pay for itself after the first couple of years, during which time the capital costs will be amortized, he says. |
| They shall then be amortized over the remaining contractual period of the contract without taking renewal periods into account. |
| Product lines are a wasting asset that should be amortized on a straight-line basis over their useful lives. |
| The other investments are accounted for at cost except coupons, which are accounted for at amortized cost. |
| To illustrate, payments on the national debt, unlike a home mortgage payment that is designed to reduce the principal, are not amortized. |
| This is because, firstly, the front-end fees are amortized over a longer period. |
