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.


Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
Modern Language Association (MLA):
Amortised Cost. Payroll & Accounting Heaven Ltd. February 29, 2020
Chicago Manual of Style (CMS):
Amortised Cost. Payroll & Accounting Heaven Ltd. (accessed: February 29, 2020).
American Psychological Association (APA):
Amortised Cost. Retrieved February 29, 2020, from website:

Definition Sources

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

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

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