noun, noun or participle which takes 'suru', noun which may take the genitive case particle 'no', transitive verb
Refers to paying back a debt or redeeming a financial obligation, such as bonds or loans. Common in financial contexts.
社債を償却する計画を発表した。
They announced a plan to redeem the corporate bonds.
noun, noun or participle which takes 'suru', noun which may take the genitive case particle 'no', transitive verb
Used in accounting for the systematic write-off of tangible fixed assets over their useful life. Often appears in terms like 減価償却 (depreciation).
この機械は毎年定額で償却している。
This machine is depreciated by a fixed amount each year.
noun, noun or participle which takes 'suru', noun which may take the genitive case particle 'no', transitive verb
amortization
Refers to the gradual write-off of intangible assets or the scheduled repayment of a loan over time. In Japanese accounting, 償却 covers both depreciation and amortization, but this sense specifically aligns with amortization of intangibles or loan principal.
のれん代は20年で償却される。
Goodwill is amortized over 20 years.