Amortized Cost

Business, Legal & Accounting Glossary

Definition: Amortized Cost

Amortized Cost

Full Definition of Amortized Cost

An accounting technique for handling bonds and other limited-term intangible assets. The amortized cost of a bond is gradually reduced on successive balance sheets, treating the bond discount as an asset until the point at which the bond matures.

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):
Amortized Cost. Payroll & Accounting Heaven Ltd.
December 07, 2021
Chicago Manual of Style (CMS):
Amortized Cost. Payroll & Accounting Heaven Ltd. (accessed: December 07, 2021).
American Psychological Association (APA):
Amortized Cost. Retrieved December 07, 2021
, from website:

Definition Sources

Definitions for Amortized 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: 20th November, 2021 | 0 Views.