Define: Amortised Cost

UK Accounting Glossary

Definition: Amortised Cost



What is the dictionary definition of Amortised Cost?

Dictionary Definition


The amortised cost is the value of an asset that has been written off; It represents the accumulated depeciation amount to date.


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Amortised Cost. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. February 29, 2020 https://payrollheaven.com/define/amortised-cost/.
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Amortised Cost. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. https://payrollheaven.com/define/amortised-cost/ (accessed: February 29, 2020).
American Psychological Association (APA):
Amortised Cost. PayrollHeaven.com. Retrieved February 29, 2020, from PayrollHeaven.com website: https://payrollheaven.com/define/amortised-cost/

Definition Sources


Definitions for Amortised Cost are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • BusinessDictionary.com
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 29th January 2019.