Amortization

Loss of value on assets, and in particular capital assets (machines, vehicles, etc.) A differentiation is made between the declining balance method (starting high but decreasing) and the straight-line method (which stays at the same level the entire time).

Last modification 06.07.2018

Top of page

https://www.kmu.admin.ch/content/kmu/en/home/glossary/amortization.html