ammortizzano

Ammortizzano is the third-person plural present indicative form of the Italian verb ammortizzare, meaning they amortize. In standard Italian, it describes the action of allocating the cost of an asset over its useful life or gradually reducing a debt. The term is verbal; the corresponding noun is ammortizzazione (amortization).

In accounting and finance, ammortizzano is used to discuss the process of spreading an asset's cost over time or the maturation of obligations. Companies commonly apply straight-line amortization or other methods to reflect consumption of tangible assets, or the amortization of intangible assets and loans. The expense is recorded on the income statement and reduces the asset's net book value on the balance sheet through accumulated amortization. Tax rules in many jurisdictions set schedules or limits on deductible amortization.

Etymology and usage notes: the verb derives from ammortizzare, linked to French amortir and Latin roots meaning to dull or extinguish, reflecting the idea of reducing value over time. In everyday Italian, ammortizzano appears primarily in technical or formal contexts such as accounting, corporate reporting, and financial analysis; outside those contexts, speakers typically use more general terms like "ammortizzare" in different person forms.