Amortiseeritud

Amortiseeritud is the Estonian adjective meaning amortized, used to describe an asset, expense, or value that has been reduced by the process of amortization. Amortization is the systematic allocation of the cost of an asset or prepaid expense over its estimated useful life. The process lowers the carrying amount of the asset on the balance sheet and creates periodic expenses in the income statement. The remaining value after amortization is referred to as the amortiseeritud väärtus, or amortized value.

The term appears in several contexts. In accounting, it is connected with tangible assets through depreciation and with intangible assets through amortization; both processes aim to reflect consumption of the asset over time. A common phrase is amortiseeritud laen, describing a loan whose principal is gradually paid down according to a schedule. Financial statements may disclose accumulated amortization and the current amortiseeritud väärtus of assets.

In computer science and mathematics, amortiseeritud analüüs describes evaluating the average cost per operation across a sequence of operations, often yielding a more favorable view than worst-case costs for individual operations.

Example: a machine purchased for 50,000 euros with a finite useful life is amortiseeritud over ten years, resulting in periodic charges that reduce the asset’s carrying amount by 5,000 euros per year, leaving an amortiseeritud väärtus of 45,000 euros after the first year.

Amortiseeritud is widely used in Estonian financial writing and accounting guidance to denote assets or calculations adjusted by amortization.