depreciación y amortización
/depɾeθjaθjon i amoɾtiθaθjon/from spelling rules
The English phrase depreciation and amortization is translated into Spanish as depreciación y amortización.
Which one should you use?
In Spanish accounting, depreciación is typically used for tangible assets (physical property). In contrast, amortización is used for intangible assets or the gradual repayment of a debt.
How do you pronounce it?
/depɾeθjaθjon i amoɾtiθaθjon/
Did you know?
- The word amortización shares a root with the English word 'mortgage' because both come from the Latin mors meaning 'death'. In a financial sense, it refers to 'killing off' a debt over time.
- In Spanish, the verb amortizar can be used metaphorically to describe a person who finally gets their money's worth out of an expensive purchase.
- In many Spanish-speaking legal contexts, 'amortizar' can mean to 'kill off' a debt, stemming from the Latin 'ad mortem', or 'to death'.
Examples in context
- La empresa registró una depreciación significativa en sus activos fijos.The company recorded significant depreciation in its fixed assets.
- Debemos calcular la depreciación y amortización de los activos.We must calculate the depreciation and amortization of the assets.
- La depreciación y amortización afectan el flujo de caja.Depreciation and amortization affect the cash flow.
- El informe detalla la depreciación y amortización anual.The report details the annual depreciation and amortization.
Example conversation
Mateo and Lucía are reviewing the company's financial report in an office.
- MateoLucía, ¿has revisado la sección de gastos?Lucía, have you reviewed the expense section?
- LucíaSí, Mateo, estoy analizando la depreciación y amortización.Yes, Mateo, I am analyzing the depreciation and amortization.
- MateoParece que los montos son muy altos este mes.It seems the amounts are very high this month.
- LucíaEs cierto, debemos verificar los cálculos de nuevo.That's true, we must verify the calculations again.
Sources
- IPA marked “from spelling rules” is derived from standard Spanish spelling, where Wiktionary gives none.
- Word origins: Wiktionary entries amortización, depreciación, y, CC BY-SA 4.0.
