Relevant bibliographies by topics / Amortization

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Academic literature on the topic 'Amortization'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 July 2024

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Journal articles on the topic "Amortization"

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Хлынин, Э., E. Khlynin, А. Борисов, A. Borisov, В. Фатуев, and V. Fatuev. "Organization of the Amortization Process, Providing an Intensification of Updating of the Basic Means of the Enterprise." Scientific Research and Development. Economics 6, no. 6 (January 23, 2019): 42–47. http://dx.doi.org/10.12737/article_5c1b692db0e5a8.37683835.

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The opportunity of the organization of amortization process of the basic means of the enterprise from a position innovations amortizations objects of means of work is considered. The hypothesis about dependence of used ways and methods of charge of depreciation charges on a degree innovations amortization object is formulated. For this purpose, each object of the basic means is offered for carrying to one of four innovative classes depending on a level of his obsolescence. The mechanism of the organization of amortization process in which the degree innovations object of the basic means is characterized by values of factors of an obsolescence and loading is developed. Realization of the generated mechanism of the organization of amortization process of means of work allows to choose a way and a method of charge of depreciation charges and to establish term of useful use of object amortization property, according to the requirement of an intensification of process of updating of the basic means of the enterprise.
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Villarreal, Sylvia S. "Reverse Amortization." Annals of Internal Medicine 164, no. 2 (January 19, 2016): 124. http://dx.doi.org/10.7326/m15-2060.

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Florescu, Nicu, Gheorghe Ciubotaru, and Lăcriţa N. Grigorie. "The Difference between Accounting Amortization and Fiscal Amortization." Scientific Bulletin 20, no. 1 (June 1, 2015): 116–22. http://dx.doi.org/10.1515/bsaft-2015-0018.

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Abstract Although the issue of deferred taxes is very important, it is very little known to the taxpayers and to the fiscal bodies, both in meaning and content and in the practical methodology of application. This paper describes the meaning and the content of deferred income taxes, the distinction between accounting amortization and fiscal amortization, the practical methodology for the application of deferred income, all of these in the line of tax facilities granted as accelerated amortization applied pursuant to art. 24 paragraph (9) of the Tax Code.
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Shahwan, Yousef, and Jamal Roudaki. "The impact of IAS 36 on equity values: Empirical evidence from UAE." Corporate Ownership and Control 13, no. 2 (2016): 49–54. http://dx.doi.org/10.22495/cocv13i2p5.

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Amortization requirement of goodwill asset is one of the most controversial issues in financial reporting. This study provides empirical evidence on whether goodwill amortization has significant impact on equity value. It analyses the information content of goodwill amortization in the determination of firm’s market valuation by Emirates Financial Market Listed companies that clearly reported goodwill amortization over the period 2003 to 2012 inclusive. Evidence suggests that there is a statistically significant association between equity market values and goodwill amortization in the determination of firms’ market valuation, concluding that the UAE market perceives goodwill amortization as having information content when valuing firms and the use of standardized amortization requirement may be appropriate.
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ALBOROV, Rolan A., Svetlana V. KOZMENKOVA, Grigorii R. ALBOROV, and Ekaterina L. MOSUNOVA. "Choosing a method of accrual and accounting for intangible assets’ value amortization." Economic Analysis: Theory and Practice 21, no. 12 (December 28, 2022): 2326–41. http://dx.doi.org/10.24891/ea.21.12.2326.

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Subject. The article considers new accounting regulations on amortization of intangible assets presented in the new Federal Accounting Standard FSBU 14/2022 – Intangible Assets. Objectives. The purpose of the study is to define organizational and methodological recommendations on accounting for amortization of intangible assets. Methods. The study draws on general scientific methods, like analysis, synthesis, modeling, abstraction, and comparison. Results. The paper presents requirements, start time and termination of amortization of intangible assets, the aspects of choosing methods of accrual in the accounting policy of organizations. We offer organizational and methodological recommendations for practical application of methods to calculate amortization of intangible assets, and recommendations for accounting treatment of amortization of the said assets. Conclusions. To ensure the reliability of accounting data and financial statements, the accounting policy of organizations should describe a chosen method of calculating amortization of intangible assets, time of start and termination. It is crucial to approve and attach to the accounting policy primary documents for amortization of various groups of intangible assets, and use the proposed organizational and methodological recommendations on accounting treatment of intangible assets’ amortization.
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Jennings, Ross, and Ana Marques. "Amortized Cost for Operating Lease Assets." Accounting Horizons 27, no. 1 (August 1, 2012): 51–74. http://dx.doi.org/10.2308/acch-50278.

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SYNOPSIS: A proposed accounting standard issued jointly by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) would require firms to recognize many more lease assets than are currently required and to amortize those assets on a straight-line basis. A number of respondents to the exposure draft argue that the “front-loading” of lease expense resulting from straight-line amortization would not reflect the economics of the lease assets. This study compares straight-line amortization with the most-often cited alternative, present value amortization. First, we illustrate by example that under stylized conditions, present value amortization provides information that more faithfully represents the future cash flows of lease assets than straight-line amortization. Second, for a large subset of firms that are more likely to conform to the stylized conditions in our example, we find that investors value those firms as though the lease assets are capitalized and amortized on a present value basis. Finally, we find that financial ratio comparability is substantially increased when operating leases are constructively capitalized and amortized using straight-line amortization, and further increased when using present value amortization. Taken together, these results provide no evidence for favoring straight-line amortization over present value amortization as the default method for amortizing capitalized operating leases. Data Availability: Data used in this paper are publicly available.
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KOPYLOVA, Ekaterina K., and Tat'yana I. KOPYLOVA. "Federal Accounting Standard FSBU 14/2022: Innovations in the amortization of intangible assets. Part 2." International Accounting 26, no. 3 (March 15, 2023): 272–92. http://dx.doi.org/10.24891/ia.26.3.272.

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Subject. This article deals with the issues of accrual of amortization of intangible assets in accounting, updated in connection with the approval of the Federal Accounting Standard FSBU 14/2022 – Intangible Assets. Objectives. The article aims to identify changes in accounting legislation on the accrual of amortization of intangible assets in connection with the approval of the Federal Accounting Standard FSBU 14/2022 – Intangible Assets, highlight the sequence of actions when calculating amortization, and update the accounting policy. Methods. For the study, we used the methods of analysis, systematization, comparison, generalization, and the analog approach. Results. The article presents the results of a critical analysis of the approved Standard FSBU 14/2022 on the amortization of intangible assets and, taking into account the requirements of this Standard, offers an algorithm of actions in the process of calculating amortization, containing four stages. It also formulates elements of an accounting policy for the amortization of intangible assets that need to be clarified in connection with the beginning of the application of this Standard. Conclusions and Relevance. The basic requirements for calculating the amortization of intangible assets contained in the Standard FSBU 14/2022 differ significantly from the previous Russian accounting rules and are close to international practices. The results obtained can be applied both in the theory and practice of accounting in relation to the amortization of intangible assets.
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KOPYLOVA, Ekaterina K., and Tat'yana I. KOPYLOVA. "Federal Accounting Standard FSBU 14/2022: Innovations in the amortization of intangible assets. Part 1." International Accounting 26, no. 2 (February 14, 2023): 149–66. http://dx.doi.org/10.24891/ia.26.2.149.

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Subject. This article deals with the issues of accrual of amortization of intangible assets in accounting, updated in connection with the approval of the Federal Accounting Standard FSBU 14/2022 – Intangible Assets. Objectives. The article aims to identify changes in accounting legislation on the accrual of amortization of intangible assets in connection with the approval of the Federal Accounting Standard FSBU 14/2022 – Intangible Assets, highlight the sequence of actions when calculating amortization, and update the accounting policy. Methods. For the study, we used the methods of analysis, systematization, comparison, generalization, and the analog approach. Results. The article presents the results of a critical analysis of the approved Standard FSBU 14/2022 on the amortization of intangible assets and, taking into account the requirements of this Standard, offers an algorithm of actions in the process of calculating amortization, containing four stages. It also formulates elements of an accounting policy for the amortization of intangible assets that need to be clarified in connection with the beginning of the application of this Standard. Conclusions and Relevance. The basic requirements for calculating the amortization of intangible assets contained in the Standard FSBU 14/2022 differ significantly from the previous Russian accounting rules and are close to international practices. The results obtained can be applied both in the theory and practice of accounting in relation to the amortization of intangible assets.
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Mari, Carlo. "Amortizing Loans under Arbitrary Discount Functions." Journal of Risk and Financial Management 17, no. 5 (April 30, 2024): 185. http://dx.doi.org/10.3390/jrfm17050185.

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A general methodology for loan amortization under arbitrary discount functions is discussed. It is shown that it is always possible to uniquely define a scheme for constructing the loan amortization schedule with an arbitrary assigned discount function. It is also shown that, even if the loan amortization is carried out from the sequence of principal payments and the sequence of accrued interest, the underlying discount function can be uniquely determined at the maturities corresponding to the installment payment dates. As a special case of the proposed approach, we derive the amortization method according to the law of simple interest.
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Martin, Tatiana Lemes, and Clarissa De Assis Olgin. "A Didactic Engineering for the development of the Amortization System theme using the HP 12C Calculator Emulator." Acta Scientiae 21, no. 6 (January 7, 2020): 173–91. http://dx.doi.org/10.17648/acta.scientiae.5507.

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This article is an excerpt from the master's research related to a Didactic Engineering with the theme of Constant Amortization System and French Amortization System for the development of didactic situations related to the content of Higher Education Financial Mathematics, and which allows the use of the HP 12C financial calculator emulator. Currently, these amortization systems are being used by Brazilian financial institutions for real estate financing. The objective was to investigate how students of Administration and Accounting apply the mathematical knowledge of amortization in situations by using financial calculators. The methodological approach followed the Didactic Engineering steps, both for the construction of the didactic sequence and for its application and validation. The results indicate that the elaborated didactic sequence contributed to the development of the proposed mathematical content, as well as handling and the ways of dealing with the financial calculators in situations involving the amortization calculations.
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Dissertations / Theses on the topic "Amortization"

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Olsson, Kimberly. "How Have the Amortization Requirements Affected Housing Prices in Stockholm?" Thesis, KTH, Fastigheter och byggande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-254822.

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The aim of this study was to investigate how the amortization requirements of 2016 and 2018 haveaffected the housing prices in Stockholm county, using an event-study approach and a regressionanalysis. Furthermore, the paper studies how the regulations have affected single-family housescompared to tenant-owned apartments, if the effect was different for tenant-owned apartments ofdifferent sizes and if existing housing compared to newly produced housing were affected differently.The reasoning behind the introduction of amortization requirements was to regulate and decreasegrowing household indebtedness that was making Swedish households vulnerable to changes in theoverall economy. The second requirement aimed to further regulate household indebtedness and wasexpected to lower housing prices, which it received criticism for. The report is limited to thedevelopment of house prices for single-family houses and tenant-owned apartments betweenDecember 2013 and February 2019.The primary findings of this report are that the amortization requirements have resulted in decreasedexpected returns. Consistent with previous literature, the introduction of macroprudential policiesreduced the price growth for existing tenant-owned apartments and decreased the housing prices ofsingle-family houses and newly produced homes. The amortization requirements accomplished theFinancial Supervisory Authority’s aim of reducing household indebtedness, but increased the averageloan-to-value ratios for households. Lastly, it has become increasingly difficult for younger householdsto finance their housing purchase due to increased monthly payments and thereby failing to pass theleft-to-live-on computations created by lenders. At the same time, the rental housing market remainslimited.
Syftet med denna studie är att undersöka hur amorteringskraven som infördes under 2016 and 2018,påverkade bostadspriserna i Stockholms län. Genom att tillämpa en eventstudie och enregressionsanalys försöker denna studie förklara hur regleringarna har påverkat priserna för småhusjämfört med bostadsrätter, om påverkan på priserna skilde sig mellan bostadsrätter av olika storlekaroch om påverkan skilde sig mellan befintligt bestånd och nyproducerade bostäder. Motivationenbakom amorteringskraven var att reglera och minska hushållens skulder, eftersom de gjorde hushållensårbara för ekonomiska störningar. Det andra amorteringskravet förväntades även sänkabostadspriserna och mottog därför en del kritik. Denna rapport är begränsad till utvecklingen avsmåhus- och bostadsrättspriser mellan december 2013 och februari 2019.De huvudsakliga slutsatserna i denna rapport är att amorteringskraven har minskat förväntade vinster.I tidigare litteratur har makroekonomiska regleringar minskat prisökningen, vilket också är resultatetför denna studie. För småhus och nyproducerade bostäder minskade också priserna jämfört medföregående period. Amorteringskraven har uppnått Finansinspektionens mål om att minska hushållensskulder men har samtidigt ökat skuldkvoten bland hushåll. Avslutningsvis har det blivit svårare förunga hushåll att finansiera sitt bostadsköp då amorteringskraven ökar månadsbetalningarna och gör attde inte klarar av kvar-att-leva-på-kalkylerna hos bankerna. Samtidigt är hyresmarknaden ärsvåråtkomlig och begränsar därmed bostadsalternativen på marknaden.
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Cruz, Jessica. "Accounting for Goodwill: The Effectiveness of Amortization and Impairments Before and After ASC 350." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2023.

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Prior to the implementation of FAS 142 in 2002, goodwill was amortized annually. Now, companies with goodwill on their books must test it annually for impairment. This paper examines the effectiveness of goodwill amortization and impairment of goodwill both before and after the adoption of FAS 142 by analyzing their effect on abnormal stock returns. My results regarding the effect of goodwill amortization on stock returns are inconsistent, suggesting that goodwill amortization is not useful in determining the value of a company. My results also suggest that the stock market anticipates goodwill impairments before they are announced.
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Pettersson, Anton, and Erika Pagacz. "Does an amortization requirement affect household indebtedness? : A study of Sweden and Finland." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-44363.

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The level of indebtedness in Sweden has been rising substantially and is well above thelevels prevalent in other countries. Consequently, the government introduced anamortization requirement in 2016, which was further strengthened in 2018, in order tolower the risk that a high level of debt might constitute for both households as well asfor the economy. We analyse whether mortgage repayment has an effect on the level ofindebtedness and we contribute to the present studies by investigating the effect of anamortization requirement by predicting long term consequences. In order to answer ourresearch question, data from Sweden and Finland is used, two countries that despitemany similarities have very different mortgage repayment cultures. By conducting apanel data analysis, we prove our hypothesis that amortization has a significant effect onthe level of indebtedness. However, we do also discuss that cultural factors might becrucial in determining the actual effects of a mortgage payoff requirement. Yet, weconclude that amortization might be a good start to decrease the high debt level inSweden.
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Васильєва, Тетяна Анатоліївна, Татьяна Анатольевна Васильева, and Tetiana Anatoliivna Vasylieva. "Финансовый механизм учета амортизации в инвестиционных расчетах." Thesis, Сумский государственный университет, 2001. http://essuir.sumdu.edu.ua/handle/123456789/59979.

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В связи с необходимостью усовершенствования финансового механизма регулирования эффективности инвестиционных вложений все больший интерес представляет рассмотрение подходов к учету амортизационных отчислений в финансово-экономических расчетах.
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Žahourková, Michaela. "Ocenění podniku Falco - Profistav s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-118067.

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The aim of this paper is to find a market value of Falco - Profistav s.r.o as of 1st January 2010. The outcome of the paper should serve as a supportive material for to the company owners for decisions about future of the company. Financial analysis, Strategic analysis, Analysis and prognosis of value generators and Valuation are integral parts of the paper. As a result of analyses, infinite life of company can not be reasonably expected. Therefore, for valuation, liquidation value and amortization value methods were selected.
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Hjalmarsson, Andreas, and Åberg Jens. "The Association Between Goodwill Costs and Share Prices : A comparison between the amortization regime and the impairment regime in a Swedish setting." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-44035.

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Background: Goodwill activity has been very high in Sweden in recent years. Goodwill is regulated by IFRS 3, which came into effect in 2004. Instead of amortizing the asset over a specific number of years, goodwill should be tested for impairment every year. This change has received criticism due to its introduction of estimation of fair values and the possibility it gives managers to act discretionary, which has made it more difficult for investors to trust the financial information of the firm. Purpose: The purpose of the thesis is to examine the effects the switch from the amortization regime to the impairment regime has had on the relationship between goodwill costs and share price. The research question is if there is a difference in the association between share prices and goodwill costs between the amortization regime and the impairment regime. Method: The thesis conducts a quantitative study with a linear regression analysis to measure the association between goodwill costs and share prices. The sample consists of 19 of the firms listed on OMXS 30. In the model used for the linear regression share price is the dependent variable and there are nine different independent variables tested against share price, among which goodwill costs are included. To test if there is a difference between the two different regimes, the regression is divided into an amortization part and into an impairment part. Conclusion: The thesis concludes that it can find a difference between the amortization regime and impairment regime in the association between goodwill cost and share price. In the impairment regime goodwill cost affects share prices in contrast to the amortization regime where it does not.
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Скорба, Олег Анатолійович, Олег Анатольевич Скорба, and Oleg Anatoliiovych Skorba. "Деякі методологічні аспекти щодо визначення сутності амортизації та зносу основних засобів." Thesis, Наука і студія, 2012. http://essuir.sumdu.edu.ua/handle/123456789/63114.

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Дослідження теоретичних положень і практичних аспектів організації обліку основних засобів, дозволили встановити ряд нерозв’язаних проблем, які гальмують процес управління виробництвом і зменшують ефективність експлуатації основних засобів, а саме: відсутність порядку і методики обліку морального зносу в нормах амортизації, нарахування амортизації основних засобів, що знаходяться на консервації, правильність визначення оптимального амортизаційного періоду, вибір найкращого методу нарахування амортизації, облік формування джерел фінансування капітальних вкладень тощо.
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Claesson, Tintin, and Eklöf Veronica Ehrström. "The Swedish Housing Market: An Analysis of Contributing Factors on the Sales Price : With Discussion on the Amortization Requirement’s Effects." Thesis, KTH, Matematisk statistik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-229736.

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The purpose of this report was to find the impact of different factors on the sales price of one bedroom apartments in Stockholm. Further, an analysis follows discussing the repercussions that the amortization requirement has had on the sales price. The stated problem have been highly discussed, as many depend on the housing market. To regulate the housing market in Sweden the Swedish government, together with Finansinspektionen, has chosen to introduce an amortization requirement. This means that every new loan taker has agreed to amortize 1 or to 2 percent of the total loan. The method for analysis was multiple linear regression, where several different variables were applied. The most important parameters were different measurements on time and place. But less intuitive variables, such as quality of water, were also included. The data used for analysis was supplied by Valueguard AB dated from 2013 to present day, which included approximately 20 000 data points. Furthermore, the result of the analysis was not very surprising. It is concluded that the sales price on a condominium in Stockholm City has a business curve based on the time of the year. It is also clear that external factors as distance to water makes a difference in price. As far as the amortization requirement is concerned, it shows that the steep price curve over time has started to flatten since 2016, but not exceedingly much. This could be a consequence of the scope of the analysis, as only one room apartments were included.
Syftet med denna rapport var att undersöka vilken påverkan olika faktorer har på försäljningspriset av enrumslägenheter i Stockholm. Vidare diskuteras hur amorteringskravet har påverkat försäljningspriset. Den valda frågeställningen har varit mycket omtalad då stora delar av samhället påverkas av förändringar på bostadsmarknaden. För att reglera bostadsmarknaden i Sverige har den svenska regeringen tillsammans med Finansinspektionen introducerat ett amorteringskrav. Vilket betyder att alla nya låntagare är skyldiga att amortera en eller två procent av det totala lånet. Analysen baserades på multipel linjär regression, där era olika variabler applicerades. De viktigaste variablerna var olika matt på tid och plats. Även mindre vanliga variabler, såsom vattenkvalitet inkluderades i analyserna. Den data som användes distribuerades av Valueguard AB och sträcker sig från 2013 och framåt, den tilldelade datamängden omfattade cirka 20 000 punkter. Resultatet av analysen var föga överraskande. Det gick att se att slutpriset på en bostad i Stockholm har en priskurva som är beroende på vilken tidpunkt på året den säljs. Dessutom var det tydligt att utomstående faktorer, bland annat avståndet till vatten, påverkade priset. Vad gäller amorteringskravet visar analysen att den branta kurvan av pris över tid, har dämpats något sedan införandet av amorteringskravet. Detta kan vara en konsekvens av den valda avgränsningen för analysen då enbart ettor i Stockholms stad är inkluderade
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Cunha, Tiago Miguel Vieira da. "Imparidade versus amortização do goodwill." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/11044.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A partir de 2005, as sociedades com valores cotados nos mercados regulamentados da UE passaram a apresentar as suas demonstrações financeiras consolidadas segundo as IAS/IFRS adotadas pela UE, designadamente a IFRS 3 - Concentrações de Atividades Empresariais, de acordo com o qual o goodwill deixa de ser amortizado sistematicamente para estar sujeito apenas a testes anuais de perdas por imparidade. Este estudo tem por objetivo analisar o tratamento contabilístico do goodwill, na esfera das empresas cotadas na Euronext de Lisboa. Neste sentido, é feita uma comparação entre os testes de imparidade e de amortização do goodwill, por forma a testar qual destes apresenta um maior valor relevante. Os resultados mostram que o gasto da amortização do goodwill é mais relevante do que o gasto de imparidade do mesmo, indicando assim que os investidores consideram a amortização mais útil nas suas valorizações dos preços das ações, e portanto também para a tomada de decisão.
Since 2005, the listed companies on markets regulated by EU started presenting their Financial Statements consolidated according to IAS/IFRS adopted by the EU, particularly the IFRS 3 - Business Combinations, accordingly to which, goodwill is no longer amortized systematically to be only subjected to annual testing of impairment losses. This study has the purpose of analysing the accounting treatment of goodwill, in the sphere of the companies listed on the Euronext of Lisbon. In this sense, a comparison between the impairment and amortization tests is made, in order to test which of these has a greater relevant value. The results show that the goodwill amortization expense is more relevant than it's impairment expense, showing that investors consider the most useful amortization in their appreciation of stock prices, and thus to the decision-making.
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Gonçalves, Matheus Saccardo. "Análise do método de Gauss como substituto dos principais sistemas de amortização no estudo da ocorrência de anatocismo /." Bauru : [s.n.], 2010. http://hdl.handle.net/11449/92997.

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Orientador: Manoel Henrique Salgado
Banca: Jair Wagner de Souza Manfrinato
Banca: Antonio Roberto Balbo
Resumo: A evolução econômica brasileira, impulsionada pelo aumento da oferta de crédito no varejo, tem trazido algumas divergências entre o agente concessor e o tomador de empréstimos. Observa-se, atualmente, um movimento engajado por mutuários de financiamentos imobiliários, que questionaram, entre outras coisas, a cobrança de juros sob juros ou anatocismo, quando dos questionamentos legais sobre a liquidação de empréstimos por meio de parcelas periódicas. No julgamento da questão, alguns magistrados têm sentenciado a incorreção na utilização de métodos de amortização com evolução a juros compostos e sua substituição por sistemas de amortização, com evolução a juros simples, notadamente o método de Gauss. A partir destas constatações, o objetivo geral da presente contribuição acadêmica é avaliar o método linear ponderado, conhecido por método de Gauss, como sistema de amortização de dívidas, sua viabilidade econômica e seus impactos ao mercado financeiro, constituindo este documento instrumento de consulta para a sociedade. para tanto, utiliza-se o gênero de pesquisa metodológica, quantitativa, não experimental, envolvendo a investigação de aspectos teóricos e aplicados, por simulação matemática, tratando de interesses locais. A insegurança jurídica instaurada pela falta de literatura específica à questão, fomentando decisões divergentes pelos magistrados, justifica o estudo, que busca uma contribuição original. O esforço acadêmico resultou em um instrumento que possibilite esclarecimentos dos principais questionamentos observados e discute a adoção de modelos a juros simples na economia brasileira
Abstract: The evalution of the Brazilian Economy, powered by the increased ofter of retail credit has brought some divergence betweeen lenders and borrowers. Nowadays, a movement of real state loan barrowers is oberseved, where the legally question, among other things, the practice of charging interest on interest, or anatocism, concerning loan liquidations by means of periodic payments. When judging the matter, magistrates have sentenced the substitution of the amortization method of compound interest for systems where amortization happens by simple interest evolution, namely the Gauss Method. Thus, the main objective of this academic work is to assess the weighed linear method, known as Gauss Method, as debt amortization system, its economic viability and impacts on the financial market, providing an instrument of research for society. Therefore, the methodological research was quantitative, non-experimental, involving the investigation of theoretical and applied aspects, by mathematical simulation, dealing with local interests. The legal uncertainty installed by the lack of specific literature concerning the matter simulates diverging decisions by magistrates, thus justifying this study, which for an original contribution. The academic effort resulted in an instrument that aims to clarify the main observed questionings and discusses the adoption of simple interest systems in the Brazilian economy
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Books on the topic "Amortization"

1

Conzelmann, Kevin R. Amortization of intangibles. [Washington, D.C.]: Tax Management, 2001.

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Estes, Jack C. McGraw-Hill's interest amortization tables. 2nd ed. New York: McGraw-Hill, 1993.

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Borisenko, Z. N. Amortizat͡s︡ionnai͡a︡ politika. Kiev: Nauk. dumka, 1993.

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Iván, Bélyácz. Amortizációelmélet. Pécs: Janus Pannonius Egyetemi Kiadó, 1993.

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1935-, Mentré Paul, and France. Ministére de l'économie, des finances et de la privatisation., eds. Les Durées d'amortissement: Rapport au ministre d'Etat, ministre de l'Economie, des finances et de la privatisation. Paris: Documentation française, 1988.

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Iván, Bélyácz. Amortizáció és pótlás. Pécs: Janus Pannonius Egyetemi Kiadó, 1992.

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Kaynak, Harun. İşletmecilik ilkeleri ile Türk hukuk sistemi yönünden maddi ve gayrimaddi duran varlıklarda amortismanlar. Kavaklıdere, Ankara: Yaklaşım Yayıncılık, 2001.

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Wiener, Eric. Mortgage payment handbook: Monthly payment tables and annual amortization schedules for fixed-rate mortgages. New York: Barnes & Noble Books, 1992.

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inc, Contemporary Books, ed. The complete payment book: Monthly amortizing loan payments. Chicago, IL: Contemporary Books, 1996.

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New York State College of Agriculture and Life Sciences. Dept. of Agricultural Economics., ed. Present value, future value and amortization: Formulas and tables. Ithaca, N.Y: Dept. of Agricultural Economics, New York State College of Agriculture and Life Sciences, Cornell University, 1990.

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Book chapters on the topic "Amortization"

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Hulten, Charles R. "Amortization." In Capital Theory, 94–96. London: Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-20861-6_3.

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Hulten, Charles R. "Amortization." In The New Palgrave Dictionary of Economics, 305–7. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_225.

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Hulten, Charles R. "Amortization." In The New Palgrave Dictionary of Economics, 1–2. London: Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1057/978-1-349-95121-5_225-1.

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Hulten, Charles R. "Amortization." In The New Palgrave Dictionary of Economics, 1–2. London: Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_225-2.

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Staiger, Roger. "Amortization." In Foundations of Real Estate Financial Modelling, 109–60. Second Edition. | New York : Routledge, 2018. | Revised edition of the author’s Foundations of real estate financial modelling, 2015.: Routledge, 2018. http://dx.doi.org/10.1201/9781315171524-5.

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Staiger, Roger. "Amortization." In Foundations of Real Estate Financial Modelling, 112–69. 3rd ed. New York: Routledge, 2023. http://dx.doi.org/10.1201/9781003378808-5.

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Narayana, D., Sharad Ranjan, and Nupur Tyagi. "Loan Amortization." In Basic Computational Techniques for Data Analysis, 247–61. 2nd ed. London: Routledge India, 2023. http://dx.doi.org/10.4324/9781003398127-14.

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Maffei, Marco. "Amortization and Depreciation." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 282–88. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2276.

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Maffei, Marco. "Amortization and Depreciation." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–7. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2276-1.

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Maffei, Marco. "Amortization and Depreciation." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 509–15. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2276.

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Conference papers on the topic "Amortization"

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Kantere, (Vasiliki) Verena, Debabrata Dash, Georgios Gratsias, and Anastasia Ailamaki. "Predicting cost amortization for query services." In the 2011 international conference. New York, New York, USA: ACM Press, 2011. http://dx.doi.org/10.1145/1989323.1989358.

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Zimmer, Stephan, and Stephan Diehl. "Visual Amortization Analysis of Recompilation Strategies." In 2010 14th International Conference Information Visualisation (IV). IEEE, 2010. http://dx.doi.org/10.1109/iv.2010.76.

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Savciuc, Maria. "Depreciation and amortization of intengible and tangible assets:analysis of referent standards IAS 16 pp&e, IAS 38 intangible assets and IAS 36 impairment of assets." In Simpozion stiintific al tinerilor cercetatori, editia 20. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/9789975359023.35.

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Nowadays, we live in an era of increase, in which globalization and digitalization are changing our world and our perceptions.A large-scale problem in the internationalization and globalization of accounting and financial reporting is the study, analysis and application of rules and regulations regarding the recognition, measurement, revaluation of the elements of the entity's assets in a normal management cycle, stipulated by International Accounting Standards. So this article is created to provide veridical and exact information about amortization , depreciation, the difference betwixt these accounting methods and emphasize well-regarded information in International Accounting Standards. The process of distinguishing between depreciation and amortization is complex, but using comparative analysis we can conclude: the depreciation and amortization described in IAS 38 and IAS 16 are the same. However, when we talk about depreciation, we are talking about tangible assets, and when we talk about depreciation, we are talking about intangible assets; impairment described in IAS 16 and impairment described in IAS 36 are different processes.
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Yang, Chenghao, Fan Yin, He He, Kai-Wei Chang, Xiaofei Ma, and Bing Xiang. "Efficient Shapley Values Estimation by Amortization for Text Classification." In Proceedings of the 61st Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers). Stroudsburg, PA, USA: Association for Computational Linguistics, 2023. http://dx.doi.org/10.18653/v1/2023.acl-long.483.

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Nguyen, Hoang M. H., Semih Akbayrak, Magnus T. Koudahl, and Bert de Vries. "Gaussian Process-based Amortization of Variational Message Passing Update Rules." In 2022 30th European Signal Processing Conference (EUSIPCO). IEEE, 2022. http://dx.doi.org/10.23919/eusipco55093.2022.9909688.

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Mao, Yinian, Yan Sun, Min Wu, and K. J. Ray Liu. "Dynamic join-exit amortization and scheduling for time-efficient group key agreement." In IEEE INFOCOM 2004. IEEE, 2004. http://dx.doi.org/10.1109/infcom.2004.1354681.

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Rezende, Teotonio Costa. "Amortization systems and capitalization of interests Sistemas de amortização e capitalização de juros." In 10ª Conferência Internacional da LARES. Latin American Real Estate Society, 2010. http://dx.doi.org/10.15396/lares-2010-artigo-406-498-1-rv.

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Schmuck, Frank, and Flaviu Cristian. "Continuous clock amortization need not affect the precision of a clock synchronization algorithm." In the ninth annual ACM symposium. New York, New York, USA: ACM Press, 1990. http://dx.doi.org/10.1145/93385.93411.

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Balcilar, Muhammet, Bharath Damodaran, and Pierre Hellier. "Reducing The Amortization Gap of Entropy Bottleneck In End-to-End Image Compression." In 2022 Picture Coding Symposium (PCS). IEEE, 2022. http://dx.doi.org/10.1109/pcs56426.2022.10018064.

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D’Accardia, Massimo Dentice, Alberto Fichera, Maurizio Sasso, and Margherita Vidiri. "Exergoeconomic Optimization of a Heat Exchanger With a Two-Phase Refrigerant." In ASME 2001 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/imece2001/aes-23642.

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Abstract In this paper, the exergoeconomic theory is applied to a heat exchanger for optimization purposes. The investigation was referred to a tube-in-tube condenser with the single-phase fluid to be heated flowing in the inner annulus and the two-phase refrigerant flowing in the external annulus. First, the irreversibility due to heat transfer across the stream-to-stream temperature difference and to frictional pressure drops is calculated as a function of two design variables: the inner tube diameter and the saturation temperature of the refrigerant, on which the heat-exchange area directly depends. Then, a cost function is introduced, defined as the sum of two contributions: the amortization cost of the condenser under study and the operating cost of the conventional electric-driven heat pump in which this component will have to work. The latter contribution is directly related to the overall exergy destruction rate in the plant, whereas the amortization cost mainly depends on the heat-exchange area. So, design optimization of the device can be performed by minimising this cost function with respect to the selected design variables. The so-called structural approach (Coefficients of Structural Bond) is used in the optimization, in order to relate the local irreversibility in the condenser to the overall exergy destruction rate in the heat-pump plant. A numerical example is discussed, in which, for a commercial heat exchanger, the design improvements needed to obtain a cost-optimal configuration are investigated. The results show that significant improvements can be obtained with respect to devices based on conventional values of the design parameters.
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Reports on the topic "Amortization"

1

Bernstein, Asaf, and Peter Koudijs. The Mortgage Piggy Bank: Building Wealth through Amortization. Cambridge, MA: National Bureau of Economic Research, March 2021. http://dx.doi.org/10.3386/w28574.

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Iunes, Roberto F. Evaluation of the Fund for Special Operations during the Eighth Replenishment (1994-2010): Part I. Inter-American Development Bank, October 2010. http://dx.doi.org/10.18235/0010550.

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The Inter-American Development Bank is unique among the multilateral banks in the sense that it has provided concessional funding for its member countries since its inception, with the institution of the Fund for Special Operations (FSO) in the 1959 Agreement that established the Bank. The objective of this evaluation is to provide the Board of Executive Directors, when the Bank is engaging in a new increase of its capital, with an assessment of the performance of the Bank's concessional lending instrument, the FSO loan program during the period of the Eighth Replenishment (IDB-8: 1994-2010). In this sense, it does not discuss the Intermediate Financing Facility (IFF), nor the non-reimbursable technical cooperation financed with FSO resources. This is a timely exercise, for increases in the Bank¿s capital represent critical moments for replenishing the Fund. The concessional nature of the FSO, lower interest rates and longer amortization period, implies that its resources cannot be obtained from the capital markets, but rather have to come (mostly) from the contributions of member countries, and from the income that can be generated from its loans: from investment liquidity and from the interest collected. This evaluation consists of two papers that, given their content and length, are presented separately. This first paper evaluates issues related to FSO allocation, approval and execution. The second document assesses financial and development results.
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