An accounting technique for handling bonds and other limited-term intangible assets. The amortized cost of a bond is gradually reduced on successive balance sheets, treating the bond discount as an asset until the point at which the bond matures.
Related information about amortized cost:
- What is amortized cost? - BusinessDictionary.com
Definition of amortized cost: The part of the cost of an asset that is written off as amortization or depreciation in an organization's accounts, and represents ...
- What is amortized cost? - Questions & Answers - AccountingTools
Jan 16, 2012 ... The term amortized cost can be applied to several scenarios, which are: Fixed assets. Amortized cost is that accumulated portion of the ...
- Amortized Cost vs. Amortization | Chron.com
When a business purchases intangible assets, it must report the purchase on its balance sheet. However, businesses often spread the cost of larger purchases ...
- Amortization (business) - Wikipedia, the free encyclopedia
In business, amortization refers to spreading payments over multiple periods. The term is used for two separate processes: amortization of loans and ...
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Amortized cost and market values describe methods used by businesses to account for investable assets. Differentiate between these concepts prior to making ...
- Amortized Cost
According to IAS 39, for a floating rate instrument that is carried at amortized cost, the current effective interest rate should be used to discount the estimated cash ...
- What is amortized cost? definition and meaning - InvestorWords.com
Definition of amortized cost: An accounting technique for handling bonds and other limited-term intangible assets. The amortized cost of a bond is gradually ...
- What is AMORTIZED COST? - The Law Dictionary
Definition of AMORTIZED COST: A portion of costs on an asset written off as amortization or depreciation for a company. It shows the collected amortization or ...