The Accountant's Dictionary
Search structured definitions, practical explanations, and related business terms for HR, payroll, accounting, finance, and operational control.
Search the Eprecus ERP The Accountant's Dictionary
The Eprecus ERP dictionary is built for finance teams, HR managers, payroll administrators, operations leads, and business owners who need clear definitions they can apply inside real workflows. Use this glossary to understand payroll terminology, accounting definitions, HR metrics, and enterprise software concepts without vague textbook language.
Each entry is written to support practical ERP work, including reporting, approvals, payroll review, compliance conversations, reconciliation, workforce planning, and process design. If you need deeper examples, continue into the Eprecus ERP blog or review the platform overview.
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Showing 11 result(s) for "amortization".
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A
Amortization is the systematic allocation of an intangible asset, discount, premium, or deferred balance over time.
The Accountant's Dictionary
• accounting, finance, amortization
amortization expense is an expense account used to record the cost of a specific activity, resource, service, or obligation during an accounting period.
The Accountant's Dictionary
• accounting, finance
amortization of bond discount is an amortization-related term used to spread the cost, discount, premium, or carrying amount of an item over time.
The Accountant's Dictionary
• accounting, finance
amortization of bond issue costs is an amortization-related term used to spread the cost, discount, premium, or carrying amount of an item over time.
The Accountant's Dictionary
• accounting, finance, management-accounting
amortization of bond premium is an amortization-related term used to spread the cost, discount, premium, or carrying amount of an item over time.
The Accountant's Dictionary
• accounting, finance
amortization of intangible assets is an amortization-related term used to spread the cost, discount, premium, or carrying amount of an item over time.
The Accountant's Dictionary
• accounting, finance
amortization schedule is an amortization-related term used to spread the cost, discount, premium, or carrying amount of an item over time.
The Accountant's Dictionary
• accounting, finance
E
EBITDA means earnings before interest, taxes, depreciation, and amortization and is a widely used measure of operating performance before financing and non-cash accounting effects.
The Accountant's Dictionary
• accounting, finance, management-reporting
effective interest rate method of amortization is an amortization-related term used to spread the cost, discount, premium, or carrying amount of an item over time.
The Accountant's Dictionary
• accounting, finance
L
loan amortization schedule is an amortization-related term used to spread the cost, discount, premium, or carrying amount of an item over time.
The Accountant's Dictionary
• accounting, finance
S
straight-line method of amortization is an amortization-related term used to spread the cost, discount, premium, or carrying amount of an item over time.
The Accountant's Dictionary
• accounting, finance