Amortized Value

The value of a bond as determined by the process of amortization. The amortized value of a bond may be used as its asset value on a balance sheet.

References in periodicals archive ?

Combined, the three corporates report an amortized value of approximately $1.

Ambac restructuring could mean bad news for corporate-held MBS

Workers' compensation Iosses segregated and amortized value of bonds approved for life companies in 1917.

Annual checkup: the U.S. insurers' annual statement has evolved from a fraud detector into a critical tool for demonstrating solvency

Another policy option is the Resource-based Relative Value Scale (RBRVS) mechanism, under which Medicare would pay doctors in accordance with a formula generally derived as: RBRVSis = (TWi)(I+RPCs)(I+ASTs), where the subscripts i and s refer, respectively to particular physician services and specialties; TW is total work related to a service reflecting physician time, mental effort and judgment, technical skill, physical effort, and stress due to risk; RPC is an index of relative specialty practice costs; and AST is an index of the amortized value of income foregone due to specialized training.

Regulating Doctor's Fees: Competition, Benefits and Controls Under Medicare

Initially, the discounted or amortized value of the future stream of quarterly loan payments (cash flows) would be the outstanding or remaining principal of $50,000.

Amortized Value = Annuity Payment x Present Value Annuity Factor = $2,952.

At this rate of return, the selling price (market value) of the loan would be the present of amortized value of XYZ's remaining payments as originally established in the amortization schedule.

Asset valuation: a practical approach for decision making

From a tax perspective, valuing the covenant is particularly advantageous to a buyer because he or she can deduct annually, as an ordinary business expense, the amortized value of the covenant based on its legal life.

How to value covenants not to compete; the appraiser must put a dollar figure on a series of qualitative assessments

The Company's net worth has grown to $10,100,259, including software -- the Company's primary asset --at an amortized value of only $328,176, which is a fraction of the its actual market value.

H-Quotient, Inc., Announces Record Earnings Increase of 255 Percent; Earnings for Six Months Surpass all of 2002 Profits

The Company's net worth has grown to $8,423,093, including software at an amortized value of only $335,244.

H-Quotient, Inc., Triples 1st Quarter Earnings

The Company's net worth has grown to $7,360,474, and this amount includes software at an amortized value of $82,171.

H-Quotient, Inc., Revises Record Annual Earnings Upward

The Company's primary assets are its state-of-the-art software, which is carried on the books at an amortized value of $82,171.

H-Quotient, Inc., Posts Record Annual Earnings

The revised results follow the determination by the Company's outside auditors that the majority of unusual charges related to the sale of First SA Lifestyle Holdings to a related subsidiary should be reversed by restating the group's intangible assets to their original amortized value.