BusinessJuly 4, 2026

amortization

/əˌmɔːrtəˈzeɪʃən/

Definition

The process of gradually writing down the cost of an asset or paying off a debt over a specific period through scheduled installments.

Etymology

Derived from the Medieval Latin 'amortizare,' meaning 'to alienate in mortmain' or 'put to death.' It evolved in finance to describe 'killing off' a debt or asset value incrementally over time.

In the news

While the article focuses on large-scale property investments, understanding amortization is essential for investors to calculate how the initial costs of expensive data center assets are recovered over the life of long-term leases. It helps define the 'return profile' that companies like Realty Income use to justify these capital-intensive projects.

Realty Income Forms Programmatic Joint Venture with Cloud Capital and a Global Institutional Investor to Invest in Hyperscale Data Centers; Initial Seed Assets Valued at Over $6 Billion

Read the full article ↗

PR Newswire

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