Amortization
定义
意指借由支付部分本金、提拨专款至偿债基金、或是将资产逐步提列折旧[1]，或是无形 固定资产，例如商标、商誉、专利权、著作权等，将其成本转为费用之金额，使用这些方 式来逐渐减少财务责任。
\(A\,=\,P\cdot {\frac {r(1+r)^{n}}{(1+r)^{n}-1}}\) where: A = periodic payment amount P = amount of principal, net of initial payments i = periodic interest rate n = total number of payments