Amortisasi
Definition & Context
Noun
A word that functions as the name of a specific object or set of objects, such as living creatures, places, actions, qualities, states of existence, or ideas.
An “accounting” procedure that systematically and gradually reduces the cost value of an asset through periodic charges over the asset's useful life.
Synonyms & Variants
alokasi biaya
Professional technical term for allocating asset costs over accounting periods.
depresiasi
Used for tangible assets, unlike amortization for intangible assets.
penghapusan nilai
A term used in practical contexts to describe the reduction of an asset's book value.
penyusutan
Often used as a general equivalent although technically referring to different asset types.
Usage Notes or Etymology
This word is a direct loan from the Dutch amortisatie, which is rooted in the Latin terms ad and mortire, meaning to kill or extinguish. In the financial world, this term refers to the process of “writing off” the value of intangible assets. Historically, the usage of this term in formal Indonesian is reserved for intangible assets, whereas the term “depreciation” is used specifically for tangible assets such as machinery or buildings.
Real-world Usage
Perusahaan wajib menghitung amortisasi setiap tahun agar laporan keuangan tetap akurat.
English Translation
Representative of real-world usage and contextual accuracy.
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