Concepedia

Amortization Allocations

Amortization Allocations is a financial accounting method that systematically assigns the cost of an intangible asset or a portion of a loan's principal over a specified period through periodic distributions that reflect both interest and principal components in accordance with established amortization schedules.

7

Publications

216

Citations

12

Authors

7

Institutions

Publications per year

2017–2026

1

Parents

Publications

7

Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization

Minyue Dong, Stephen G. Ryan, Xiao‐Jun Zhang · Review of Accounting Studies · 2013 · 77 citations · Full text

, , +12

The Value of Corporate Debt with a Sinking-Fund Provision

Thomas Ho, Ronald F. Singer · The Journal of Business · 1984 · 48 citations

, , +12

Preserving Amortized Costs Within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities Upon Realization

Minyue Dong · SSRN Electronic Journal · 2012 · 28 citations · Full text

, , +12

Energy Sustainability Analysis (ESA) of Energy-Producing Processes: A Case Study on Distributed H2 Production

Carlos E. Gómez-Camacho, Bernardo Ruggeri · Sustainability · 2019 · 26 citations · Full text

, , +16

Unwanted Amortisation Funds: A Mathematical Treatment

Amit Bhaduri · The Economic Journal · 1972 · 13 citations

, , +10

1–5 of 7

Authors

12

  1. MD
    Minyue Dong

    University of Lausanne, Switzerland

    2 publications · 105 citations

    2

    h-index

  2. BL
    Baruch Lev

    New York University, United States

    1 publications · 12 citations

    1

    h-index

  3. MC
    Matthew C. Cedergren

    Santa Clara University, United States

    1 publications · 12 citations

    1

    h-index

  4. TH
    Thomas Ho

    Lamar University, United States

    1 publications · 48 citations

    1

    h-index

  5. CE
    Carlos E. Gómez-Camacho

    Politecnico di Torino, Italy

    1 publications · 26 citations

    1

    h-index

1–5 of 12

Institutions

7

  1. University of California, Berkeley

    Berkeley, United States

    2 h-index

    3 publications

    133 citations

  2. University of Lausanne

    Lausanne, Switzerland

    2 h-index

    2 publications

    105 citations

  3. New York University

    New York, United States

    2 h-index

    3 publications

    101 citations

  4. United Nations Industrial Development Organization

    Vienna, Austria

    1 h-index

    1 publications

    13 citations

  5. Santa Clara University

    Santa Clara, United States

    1 h-index

    1 publications

    12 citations

  6. Politecnico di Torino

    Turin, Italy

    1 h-index

    2 publications

    52 citations

  7. California University of Pennsylvania

    California, United States

    1 h-index

    1 publications

    12 citations

  8. BI Norwegian Business School

    Oslo, Norway

    1 publications

    11 citations

1–8 of 7

Venues

  1. The Economic Journal

    2 publications · 25 citations

    2

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 40 citations

    2

    h-index

  3. Sustainability

    1 publications · 26 citations

    1

    h-index

  4. The Journal of Business

    JB · 1 publications · 48 citations

    1

    h-index

  5. Review of Accounting Studies

    1 publications · 77 citations

    1

    h-index

1–5