amortise
C1CEFR level
60/100Rarity: rare
TechnicalRegister
Law verb
To write off the cost of an intangible asset or a debt gradually over time.
The firm will amortise the acquired goodwill over the useful life permitted by the standard.
Business verb
To write off the cost of an intangible asset gradually over the period it is expected to benefit the business.
We amortise the software licence over five years rather than expensing it all at once.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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