摊销：这是什么？

摊销是一种会计方法，用于减少书价of both debt andassets在指定的时间内。指债务时，仅仅是偿还债务。一些常见方法是直线方法，固定利率方法，有效利率方法以及子弹和气球方法。关于债务，这是一种跟踪未来支出并创建还款方式的方式。它使公司可以轻松跟踪何时需要偿还债务以及其中多少仍然是出色的。由于它可以从公司的税收中扣除，因此它是一种非常有价值的工具。

This method is used for both debt and assets but differs fromdepreciationin its application. Depreciation is only used when reducing the book value of tangible assets (植物，财产，设备, etc.) while amortisation, on the other hand, only refers to expensing out the loss in value of intangible assets (patents, contracts, trademarks, etc.). In regard to assets, it allows companies to keep track of how much an asset is worth, how much longer it is useful, and whether it is written down as an expense, which decreases taxes for the company. It can be found both on a company's收入证明在现金流量表。而单独的条款,折旧,amortisation are usually coupled as they are both considered non-cash expenses. It may also be recorded in a company's general ledger as a contra account. While general ledger accounts may not be publicly reported by a company, investors can use this data within the Income Statement and Cash Flow Statement to learn more about a company's debt obligations. It is an important concept because it is helpful for keeping track of payments and debt balances as well as valuing intangible assets, and for investors looking to understand a company's financials better. Many must create a repayment plan to pay off their mortgages, which is covered below.

贷款的摊销

Amortizing debt simply mean its repayment, where the type refers to the method of repayment. It keeps track of the rate at which the debtor pays both theinterestand the主要的, which together make up an installment (the total payment made towards the debt balance).

本期的主要部分用于还清面值of the loan, and the interest is the extra money charged to compensate for both the risk of lending and the time value of the money lent.Interest rates是年率的，这意味着他们没有指在整个贷款课程中所支付的利息，也不是指每期支付的利息。相反，他们指每年支付的利息。在许多情况下，利息支付在整个贷款的寿命中都会减少，因为仅按未偿余额收取。

它在每种还清债务的情况下都使用。公司对于还清保费或折扣非常普遍bonds，贷款，笔记和其他类型的债务工具。人们经常还清贷款，例如房屋抵押贷款，汽车贷款和信用卡债务。

偿还债务的方式取决于贷款的类型和所应用的方法。它可以跟踪债务的还款，以便易于理解何时需要偿还，欠多少欠款，支付多少钱以及每笔付款的金额都分配给了本金偿还和利息费用。因此，重要的是要了解这一点，以便更好地了解债务以及如何还清债务。

Amortization of intangible assets

Amortization is used most commonly in reference to debt repayment, but that is not its only use. It can also apply to assets, however, it differs from depreciation in that it only applies to intangible assets, while depreciation applies to tangible assets such as plants, properties, and equipment. Intangible assets are assets like patents, trademarks, or copyrights that decline in value throughout their life and have to be expensed periodically over their useful life. Intangible assets usually refer to documents, brand value, or know-hows that represent intellectual property.

处理纳税申报表时，该过程的效果最为明显，因为它们是可抵税的费用。大多数无形资产必须在15年内降低其价值，因为在许多情况下，无形资产没有明确的使用寿命，因此内部税收服务（IRS）要求在此期间内扣除许多人。虽然，许多无形资产确实具有明确的使用寿命，但无论如何都必须在15年内支出。虽然到目前为止，大多数无形资产受此法规的约束，但有一些例外。通常通过直线方法减少无形资产。

Let's understand this better with the help of an example. Let's assume that a company Bananas Ltd. owns a patent that is valid for 10 years and is worth $20 million. At the end of 10 years, this patent will expire and would be considered worthless. The annual expense relating to expensing this patent would be $ 2 million ($20 million / 10 years).

这笔费用既可以在损益表和现金流量表上找到。支出资产余额对于从应税收入中扣除费用的公司最有用。

Amortization vs Depreciation

The difference between amortization anddepreciationis quite simple. While the former is used to track the decrease in the value of intangible assets and of debt, the latter is used to track the decrease in the value of tangible assets.

一些有形资产（例如土地）不会贬值，但公司通常拥有随着时间的推移而变得不那么有用的设备。可以使用有形资产的时期称为其有用生活。在资产的使用寿命结束时，可能仍然有一些价值，称为其剩余价值，公司可以选择丢弃资产或将其出售给另一家公司。在某些情况下，公司甚至可能会继续使用资产超过其用途寿命的尽头，或者如果资产的使用寿命比最初估计较慢，则可以重新计算资产的使用寿命。

折旧的计算与摊销类似，并且具有多种方法可以应用于有形资产。但是，由于有形资产是在可量化的时间内使用的，因此公司可以选择按机器小时速率计算折旧，这意味着机器在使用一小时的时间内折旧了多少。此方法可能很有用，因为它考虑到每年不可用相同的数量使用机器。

An example of depreciation is if a company were to buy a truck for $65,000. The company estimates how much the truck will be used each year and how long it is likely to be useful. In this example imagine the company finds that it will depreciate $5,000 each year and it has a residual value of $15,000. After 10 years the truck will depreciate to its residual value and the company will either sell it or discard the truck. The truck may not necessarily sell for exactly the residual cost, and the difference is recorded as a loss or gain on the sale.

Amortization vs Capitalization

大写一词在会计和金融方面具有广泛的用途。实际上，在某些情况下，资本化和摊销几乎具有相同的定义。关于资产，资本化描述了随着时间的推移的成本，而不是在发生费用的期间。

For example, capitalization is the action of amortizing or depreciating an asset or expense over a period of time other than when the expense took place. The difference between amortisation and capitalization is that the former describes the reduction of value and method or schedule of that reduction while the latter simply describes the action of paying something in a period other than when the expense was incurred, and unlike amortisation, capitalization may refer to both tangible and intangible assets.

资本化还可以提及在不同时期内记录费用的过程。在金融中，这是公司的长期债务及其股票（例如股票和保留收益）的总和。它还可以指公司的总价值。Market capitalizationis the total value of a company's stock, calculated by multiplying the share price with the number of shares outstanding.

Its importance is derived from the fact that it can be helpful for measuring the financial health and size of a company. For example, the amount of liabilities of a company divided by its total capitalization shows what percentage of a company's value is debt. Market capitalization is also an important factor in valuing companies, as those with a small market cap may be able to have higher growth than companies with large market capitalization because the same amount of income would contribute to a relatively much larger size of growth to a company with a smaller market capitalization.

一个例子是，如果两家公司获得了100万美元的投资，但一家以前价值2000万美元，另一家仅价值200万美元。即使他们都产生相同数量的收入，后者的增长也会比前者大得多。一家公司越大，拥有极高的增长就越难，因为它需要太多的资本。

摊销时间表：公式和计算

Amortisation schedules, also known as amortisation tables, are used to organize and keep track of debt repayment schedules. These schedules organize the information into a table to make it easier for people to plan their payments. It shows the number and amount of payments within the life of a loan or asset and shows how much is paid towards principal and interest. It often includes the date of payment, beginning of period balance (BOP balance), total payment, interest, principal, and end of period balance (EOP balance). Typically the last line of the schedule shows the sum of all the payments over the life of the loan or asset.

There are different methods of amortising an asset and organizing a schedule, and so some may appear slightly different from others. For example, in the effective interest rate method, there may be columns showing the discount or premium on the bond. Shown below is an example of a schedule that uses a method called the straight-line method, and that assumes a 6% interest rate. In a normal repayment schedule, the date of payment would appear rather than the number of payments.

重要的是要确保您的贷方在获得贷款之前向您显示贷款的时间表。这样，您可以看到总计要欠多少钱，每笔费用欠多少，以及必须还清的时间。重要的是要了解，不同类型的贷款之间的权衡通常是总利息费用的大小以及贷款期限的时间。

These schedules are helpful for accounting, budgeting, and tax reasons. Applications like Microsoft Excel are very useful for creating schedules if you'd like to accomplish mastery of excel you can check out our2ManBetX登陆 。Below is a video from our2019新万博appmanbetⅩ that gives you insight into creating your own schedule.

Treatment and effect of amortization on the 3 financial statements

摊销前利润出现在损益表and the statement of cash flows. The income statement is a financial statement that shows the earnings and expenses of a company and calculates its net income. The statement of cash flows is similar, however, it is divided into operating activities, financial activities, and investment activities and shows the income and expenses from each segment. Amortisation and depreciation are typically found in a company's operating activities. It is considered a non-cash expense and for this reason, it is often added back while calculating cash flows fromnet incomein the cash flow statement.

因此，传递摊销资产的条目的影响是：

• The value of the intangible assets and retained earnings in the statement of financial position (balance sheet) gets reduced by the amount of expense
• The expense portion of the income statement increases and by extension the net income of the company decreases
• The amount of expense is added back to net income while calculating cash flow in the cash flow statement to nullify the effect of the non-cash item.

它也记录在公司的总分类帐中，尽管通常不公开可用。它被认为是一个反对帐户，这意味着它降低了帐户的价值。例如，当在分类帐中摊销无形资产时，您将以相同金额的费用并借记摊销帐户的无形帐户。这反映了资产价值的降低和记录的费用。这称为双重进入会计，用于更有效地管理资产，负债和权益，并减少错误。在任何时候，公司的借方和积分应相等。

摊销方法

公司用于不同目的有许多不同类型的摊销。例如，许多公司使用的方法可以为无形资产（例如专利）的无形资产稳定下降，因为它们在整个使用寿命中可能同样有用。在其他情况下，根据情况考虑其他方法可能是有益的。

尽管本文在摊销方面描述了这些方法，但重要的是要认识到其中许多方法也可以应用于折旧。这些概念在不同的上下文中使用，但它们都适用于价值的降低，这意味着两者都可以类似地计算。实际上，使用这些方法来计算折旧，尤其是使用平衡方法和直线方法，这是非常普遍的。

每种方法都有不同的优势和缺点。例如，虽然有些人可能会使付款在每一期分期付款中都更加易消化和均匀分配，但它可能会使利率高于贷款在贷款生命开始时还清更多的贷款，相反，它需要更大的偿还额。比在贷款结束之前不需要大量分期付款的贷款。

债券,例如,分期支付很少s throughout the loan's life and deliver a lump sum payment at maturity. This means that a company does not have to pay back the majority of the loan for a long period of time, but it also results in higher interest expenses overall, in essence, all loans are useful in different circumstances. While it may seem like one is better than the other, each method can be equally useful in specific situations and are worth understanding so that you can understand which method may be best for you.

直线方法

The straight-line method also called the linear method or fixed principal method is considered one of the most simple methods of value reduction and is used very frequently for assets and debt. Despite what it might sound like, the straight-line method does not repay loans in equal installments. Rather, this method is called the straight-line method because it has a constant rate of principal repayment, meaning the principal portion of each installment is equal. This is calculated by dividing the total amount owed by the number of payments.

使分期付款不平等的是每项分期付款。利息是通过仅根据贷款未偿余额收取利息来计算的；尽管利率保持恒定，但随着余额的还清，收取的利息在整个贷款的寿命中下降。

In the case of the straight-line method, the amount of interest payment declines over the life of the loan and the amount of each principal payment is uniform, causing each installment to decrease over the loan's life. Examples of the straight-line method may appear in mortgage plans, bank loans, and intangible assets such as patents or franchisee licenses.

当应用于无形资产时，直线方法非常易于计算，因为没有涉及兴趣，这意味着资产的账面价值每年都会减少相等的数量，直到其有用的寿命结束为止。无形资产使用此方法，因为它们通常每年具有相同的价值。由于其简单性，直线方法可用于资产和债务。

Below is an example of the straight-line method within a repayment schedule. This schedule assumes a 6% interest rate and does not include dates as a normal schedule would.

平衡方法下降

余额方法下降的方法是一种方法，涉及在债务偿还开始时支付更大的分期付款，而较小的分期付款则接近贷款的到期日。此方法与直线方法相似，除了没有持续的主付款，而是书价of the debt or asset is multiplied by an amortisation rate. This rate is simply a percentage that is multiplied by the loan's outstanding balance in order to calculate the amount of the principal in each installment. This means that the installments at the beginning of the loan's life are considerably larger than at the end.

The interest is calculated the same way as the straight-line method, with the interest rate multiplied by the outstanding balance. In this method, both the principal payments and interest payments decrease over the life of the loan as they are both calculated as a percentage of the outstanding balance.

One of the advantages of the declining balance method is that the interest expense is typically quite low because so much of the principal is paid off early on in the loan. While this method is great for low-interest rates, it comes at the cost of higher payments upfront, which may negate the entire reason for getting the loan in the first place.

当涉及无形资产时，平衡下降是另一种常用的方法。当公司认为资产在其生命开始时将比其生命的尽头更有用时，使用这种方法，这反映在其有用生活尽早减少和较小的降低价值的大量降低中。

Shown here is an example of the declining balance method. This repayment schedule assumes a 6% interest rate and a 40% amortisation rate. The last payment is larger because it pays off the remainder of the principal.

气球和子弹方法

气球方法和bullet methodhave a considerable amount of overlap. Most notably, both balloon loans and bullet loans have relatively small installments and include a large lump sum payment at the loan's maturity.

这两种方法之间也存在一些关键差异。气球贷款与子弹贷款不同，因为该贷款可能包括委托人在分期付款中的小额还款，但通常的最终付款至少是在到期前支付的任何委托人的两倍。在许多情况下，在成熟之前进行的每项分期付款都是相等的，而主要的利息在整个贷款的生活中都会缩小。有时，气球贷款仅包含利息付款，并在成熟期间支付整个本金，但这是子弹贷款的更具特征。

Shown below is an example of the balloon method with a $10,000 installment and 6% interest, and a lump sum payment at maturity.

但是，通常，在贷款额的情况下，只有在整个贷款生命的一生中都支付了利息，并且整个本金在成熟时都会偿还。有时，即使是利息也是如此，直到到期为止，从而使本金和应计利息的一次性付出了很大的一次性。以下是子弹方法的一个示例，利率为6％。

When considering either a bullet repayment or balloon repayment it is important to look at the details to understand the exact repayment method. Banks seldom provide balloon or bullet-type loans for fear of never receiving the principal payment at the end of the loan. The balloon method is sometimes offered on mortgages for people with extremely good credit and a sizable amount of income. Most commonly, this kind of credit is reserved for reliable companies and for governments. This type of repayment structure is most commonly found in bonds.

Negative amortisation

The method of negative amortizing an asset is very different from other methods because rather than paying off debt, the outstanding debt increases over time. This occurs because the payments made do not meet the amount of interest owed on the debt, and the remaining interest is added to the loan's outstanding balance.

In some cases, this method is used in home mortgages. Most commonly, this method is found in the graduated-payment mortgage (GPM), which charges only part of the interest payment early in the repayment and charges more later on. It can also be used in the payment option adjustable-rate mortgages (ARMs), which permit debtors to choose the amount of interest paid in each installment.

通常不建议使用此方法，因为一个人无法通过这种方式偿还贷款，如果贷款的未偿余额变得大于购买价值，则可能会变得极为风险，因为出售资产不足以支付费用债务。但是，在某些情况下，此方法可能很有用。

如果一个人在贷款开始时无法支付全部分期付款，但希望以后再有更多的钱，则此方法可能是有道理的。例如，如果有人失去了工作并且无法支付分期付款，那么考虑这种方法可能是有意义的，直到他们能够找到另一个工作或找到另一种偿还剩余余额的方法。

Below is an example of this method shown in a repayment schedule. This schedule does not show the loan being repaid because this method accumulates greater debt rather than paying it off. In this example, the total payment is only 5% of the principal, while interest is 6%, and the difference is added to the amount owed.

Fixed-rate method

The fixed-rate method, also known as the mortgage style method, is a method of debt repayment where the installments are equal throughout the life of the loan, potentially excluding the final payment made which may be slightly larger or smaller in order to pay off the remaining loan's balance. This kind of installment is known as equated monthly installment (EMI), meaning that each installment is equal. This is accomplished by having each principal payment increase while each interest payment decreases.

The installments remain steady throughout the loan's life and interest is paid on the amount of outstanding debt. The principal payment increases in each successive payment in order to keep each installment equal. This method is less straightforward to calculate than some other methods, but it makes paying each installment very easy because they are equal. This method is very common in both home mortgages and auto loans because it provides the borrower with equal payments to make throughout the life of the loan.

这种方法非常普遍，因为它对借款人来说是简单的，对于贷方来说是有利可图的，因为出色的余额降低了较慢，这意味着较长时间内的利息支付更大。通常，固定利率方法包括每月分期付款。

The equation to calculate the monthly installment is:
I = P*(i(1+i)^n/((1+i)-1))

该方程式假定每月分期付款，其中i =每月分期付款，p =本金，i =利息，n =付款总数。想象一个例子，一个人以恰好以100,000美元的价格购买房屋，并以0倒闭的价格购买了房屋，并获得了4年的贷款。更好地说明下面的方法是使用固定利率方法的时间表的示例，该时间表使用固定利率方法，该方法假定利率为6％，并假设抵押贷款将在4年（48个月）内支付。

Effective interest rate method

此方法用于还清债券的保费或折扣。该方法的时间表取决于债券的保费还是折扣。

如果有折扣，则分期付款在债券的使用寿命中会增加。该分期付款是通过找到折现债券的有效（市场）利率来计算的。当前的市场利率用于在债券期间打折现金流量，并将其达到当前价值。利息费用以现成的市场利率记录，而不是支付的优惠券利率。如果优惠券利率大于市场利率，则要偿还的主要部分减少，反之亦然。下面示出了两种情况的时间表（市场利率高于息票利率，反之亦然），以更好地理解。

债券中通常发现具有折扣的有效利率方法的示例。当公司以低于市场利率的利率提供债券时，这种折扣就会发生，并且他们必须以低于面值的债券出售债券，称为折扣。下面显示了5％债券的$ 4,000折扣的时间表，市场利率为5.5％。最后的付款是不寻常的，因为它可以支付剩余的折扣。

就像折扣适用于售出的债券，其利率低于市场价值一样，如果债券提供高于市场价值的利率，则可以以溢价出售债券。以下是5.5％的100,000美元债券的4,000美元保费的时间表，市场利率为5％。最后一笔付款是不寻常的，因为它可以支付剩余的保费。

有效的利率方法用于在会计报表中出示债务偿还。

Reamortization

In some instances, people may be eligible for reamortisation. This method allows a person to pay off a large portion of the remaining principal in a single payment, which can reduce future payments by lowering interest expenses and the principal paid back in each installment. This occurs because interest is only paid on the remaining balance, so reducing a large part of the outstanding balance can substantially reduce interest payments, and less principal is needed to pay back the remainder of the loan. This typically has no effect on the loan term, while the installment decreases the remaining time frame of your loan will be the same. It can be a great method of reducing a person's debt load, and can typically be easier than refinancing a loan.

不幸的是，并非每笔贷款都有资格进行回报，而有些贷方不提供此服务，一些贷方将某些类型的贷款排除在资格之外。由联邦住房管理局（Federal Housing Administration）支持的贷款以及退伍军人事务部提供的贷款符合条件。此外，其他一些贷方不允许这样做，最好询问您的特定贷方您的贷款是否符合资格。在许多情况下，为了符合条件，贷方将要求一次性付款符合最低本金。

考虑一个例子，在10个付款期间还清了100,000美元的贷款，但是债务人继承了他们决定用来还清贷款未偿还余额的一部分并减少其余的大小的大量资金分期付款。更好地说明下面的情况是第五付款中包含5,000美元本金的时间表和6％的利率。

信用法

信用方法允许人们在给定期间多次借用，然后在指定的日期偿还。在这种方法中，有一个抽奖期，人们可以借钱借贷，然后再偿还委托人和任何利益。

顾名思义，此方法是一个人的信用卡运作方式。这种方法非常普遍，因为大多数人都有信用卡。有了信用卡，有一个抽奖期，但是付款应到期的期限，但是，一个人可以随时偿还其余额。重要的是要注意，信用卡通常会限制某人在抽奖期内能够花费多少。大多数信用卡仅在您每个月不支付余额，并且如果您不支付最低余额，他们可能会进一步向您罚款。信用卡公司费用的利率称为年度百分比（APR）。您在信用卡上支付的利率可能会受您的信用评分以及选择使用的卡的影响。在许多情况下，信用卡公司在您首次获得信用卡后的指定时间内不收取利息。

For example, consider the common case of making multiple expenses on a credit card over the course of a month, and paying the balance off before the end of the month. More than likely, you will not need to pay any interest on the loan and will only pay the principal in full at the payment period. Below is an example of how the line of credit method may look in a table. There is a period of purchases where debt accrues and then a repayment period where the principal is repaid.