non-amortizable
|non-a-mor-ti-za-ble|
🇺🇸
/ˌnɑn ˈæmɚˌtaɪ.zə.bəl/
🇬🇧
/ˌnɒn ˈæməˌtaɪ.zə.bəl/
not capable of being amortized
Etymology
'non-amortizable' originates from English, formed with the negative prefix 'non-' plus 'amortizable.' The root verb 'amortize' ultimately originates from Old French 'amortir' and Latin 'ad-' + 'mort-' where 'mort-' meant 'death.'
'amortir' in Old French (from Latin 'ad' + 'mortuus' ‘dead’) passed into Middle English as 'amortisen/amortise,' leading to modern English 'amortize.' The adjective 'amortizable' formed via '-ize' + '-able,' and the prefixed form 'non-amortizable' arose in modern technical English.
Initially, the root related to the idea of 'deadening' or 'bringing to an end'; in finance it shifted to 'gradually extinguishing a debt or cost.' From this, 'amortizable' meant 'capable of being amortized,' and the prefixed form came to mean 'not capable of being amortized.'
Meanings by Part of Speech
Adjective 1
not subject to amortization; not eligible to be expensed or written down over time (e.g., an asset with an indefinite useful life).
Goodwill with an indefinite life is non-amortizable under current accounting standards.
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Adjective 2
not allowable to be deducted through amortization for tax purposes.
Certain organizational costs are non-amortizable for tax purposes.
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Last updated: 2025/08/10 01:43