accelerated amortization

accelerated amortization

Making additional mortgage payments so as to reduce the principal amount of the debt more quickly than originally contemplated in the parties'agreement.

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The transaction is expected to result in a Net Loss per diluted share attributable to common stockholders of between $1.65 and $1.90 and a decrease in Ambac's GAAP Book Value per share of between $2.75 and $3.00, primarily due to the accelerated amortization of Ambac's insurance intangible asset, partially offset by the reversal of loss and loss expense reserves.
Total operating expenses for fiscal year 2018 increased two percent as compared to the prior year, due to higher depreciation and amortization expense related to the accelerated amortization of certain regulatory assets.
In connection with the exchanges and conversions, ARI recorded a loss on early extinguishment of debt of $2.6 million, which includes fees and accelerated amortization of capitalized costs.
"While our overall performance was significantly affected by non-recurring expenses and accelerated amortization related to the shift in programming strategy at WGN America, those changes are now behind us, and we expect a much more profitable 2018 with more original hours than the network has ever carried," Kern said.
The second quarter of 2016 included severance charges of USD 16.9 million (USD 0.13 per diluted share) and a charge of USD 5.9 million (USD 0.04 per diluted share) for the accelerated amortization of deferred acquisition costs associated with the share class conversion in 2016.
- Accelerated amortization expense = 500.000 x 50% = 250.000 lei
Also the accelerated amortization method retrieves the input value of the equipment, but with a significant share in the first year (2014) and in equal shares in the other months of normal use.
The red ink was induced by a slew of after-tax items: $457 million to recognize the fair value increment on inventory sold in connection with the SDM acquisition, a $139 million charge related to inventory measurement and other conversion differences, $92 million for the amortization of intangible assets acquired with SDM, $45 million in acquisition-related costs, $10 million for accelerated amortization of deferred financing costs, and a total of $14 million for other lesser items.
The loss includes the following after-tax items: $457 million to recognize the fair value increment on inventory sold in connection with the SDM acquisition, a $139 million charge related to inventory measurement and other conversion differences, $92 million for the amortization of intangible assets acquired with SDM, $45 million in acquisition-related costs, $10 million for accelerated amortization of deferred financing costs, and a total of $14 million for other lesser items.
What might otherwise amount to $5.2 million spent over the remaining quarters of 2013 would balloon to $13 million with accelerated amortization. Across Netflix's entire original slate, an investment that would amount to spending $41 million in 2013 turns into $106 million.
One of the important feature was accelerated amortization charge for 2QFY12 amounting to Rs382 million, taking 9MFY12 amortization to Rs1.4 billion up 83%YoY due to revision in estimates for Domail.
Conversely, under ERRS 2, straight-line amortization is not permitted; instead, accelerated amortization must be applied.
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