The architecture should pay for itself after the first couple of years, during which time the capital costs will be amortized, he says. |
The other investments are accounted for at cost except coupons, which are accounted for at amortized cost. |
In the past, companies could lump both into goodwill, which was then amortized over a period of up to 40 years. |
To illustrate, payments on the national debt, unlike a home mortgage payment that is designed to reduce the principal, are not amortized. |
Product lines are a wasting asset that should be amortized on a straight-line basis over their useful lives. |
This is because, firstly, the front-end fees are amortized over a longer period. |