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Amortisation (or amortization) is the process of decreasing or accounting for an amount; over a period. The word comes from Middle English amortisen to kill, alienate in mortmain, from Anglo-French amorteser, alteration of amortir, from Vulgar Latin admortire "to kill", from Latin ad- and mort-, "death". -- Wikipedia

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Glossary

See also Nominal accounts and Real accounts
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