Amortization is a financial term with two primary definitions: the over time (like a mortgage) and the systematic allocation of the cost of an intangible asset over its useful life.

Typically uses the straight-line method , where the cost is divided equally over its life (

An amortization schedule details the payment number, the interest/principal breakdown, and the remaining balance.

This process spreads the cost of intangible assets (e.g., patents, trademarks, copyrights) over their useful life to align with when they generate revenue.

Helps borrowers visualize debt reduction and total interest costs over time. 2. Amortization in Accounting (Assets)