amortiza

Amortiza is a conjugated form of the verb amortizar in Spanish and Portuguese, and of amortizzare in Italian. It appears as the third‑person singular present indicative in Spanish and Portuguese (also used as the formal you form in those languages) and as the third‑person singular present in Italian. The corresponding infinitives are amortizar in Spanish and Portuguese, and amortizzare in Italian. In English, the closest translation depends on the context, commonly “he/she/it amortizes” or “you amortize” in formal address.

In finance and accounting, amortization refers to the systematic reduction of a debt's principal over time or the gradual write‑down of an asset's value. When applied to loans, amortization describes scheduled payments that include both interest and principal, reducing the outstanding balance until it reaches zero. For intangible assets such as patents or licenses, amortization spreads the cost over the asset’s useful life as an expense. An amortization schedule shows the allocation of each payment between interest and principal for the life of the loan, or the annual amortization expense for an asset.

Etymologically, the verb belongs to the Romance‑language family and shares cognates across languages that express reduction or settlement of value. While “amortiza” itself is a conjugated form, the underlying concept—gradual reduction of debt or asset cost—appears broadly in accounting and financial discourse.

See also: amortization, depreciation, loan amortization, amortization schedule.