amortisatsioon - põhifondide kulumine ja nende väärtuse ülekandmine toodangule; põhivara arvestusliku väärtuse perioodiline vähendamine vastavalt tema kulumisele
rate at which an asset is depreciated each year in the accounts
a percentage that when applied to the depreciation base (or, in the case of the diminishing balance method, the depreciation base less accumulated depreciation) will produce the depreciation charge for the period
Amortisatsiooninormid. Väliskapitaliga ettevõtetele võidakse Eesti Vabariigi Valitsuse poolt kehtestatud korras anda õiguse kasutada kõrgendatud amortisatsiooninorme.
Owing to the absence of the implementation of an adequate cost accounting method, Portugal did not provide precise figures on the cost of universal service but only a gross estimate of Esc 81 billion for the investment as a whole (taking account of the depreciation rates (10) used by Portugal Telecom, the Commission will therefore assume in its assessment that this total investment corresponds to an annual burden around Esc 15 billion, i.e. one third of the net profits of Portugal Telecom in 1995).
