Amortization factor financial definition of Amortization factor. Amortization factor finance term by the Free Online Dictionary.

Finally, although the allowance versus landlord performed work distinction should not be dispositive, one should recognize that providing an allowance, particularly if the lease provides that rent has been increased by an interest and principal amortization factor, may make it easier for a court to view the transaction as providing a financial accommodation as such structure looks more like a typical loan with the landlord lending money to build out the tenant's space.

Obtaining Relief From Tenant Allowance And Build-Out Obligations When ... by Mondaq Business Briefing

both the recovery of the missing contribution and related interest) by dividing the liability for underfunding by the actuary's amortization factor (which reflects both the period over which the recovery is being amortized and the discount rate assumption):

GASB proposes to modify guidance on ARC adjustment for pensions and ... by Gauthier, Stephen J. / Government Finance Review

2) Equivalent single amortization period--The equivalent single amortization period is the number of years incorporated in a weighted average amortization factor for all components of the total

Official releases: GASB no. 43 by Journal of Accountancy

More results